What is the primary purpose of this 8-K filing?

The primary purpose of this 8-K filing is to provide access to Microsoft's Q3 2007 financial information formatted in XBRL (Extensible Business Reporting Language) as a test of the new XBRL technology and taxonomy. It is not intended to be an official filing of financial statements.

What specific information is included in the XBRL exhibit?

The XBRL exhibit (Exhibit 100) contains financial information from Items 1 through 4 of Part I and other information from Items 1, 1A, and 2 of Part II of Microsoft's Form 10-Q for the quarter ended September 30, 2007.

Should investors rely on the XBRL data for investment decisions?

No, investors are explicitly advised by Microsoft not to rely on the unaudited XBRL financial information contained in this filing for investment decisions. They should continue to refer to the official, previously filed versions of the financial documents.

What is XBRL and why is Microsoft testing it?

XBRL (Extensible Business Reporting Language) is a global standard for the digital reporting of business and financial data. Microsoft is testing it to evaluate its capabilities and the new U.S. GAAP taxonomy as part of the SEC's initiative to modernize financial reporting.

MSFT 8-K SEC Disclosure

Summary

This Microsoft Corp. (MSFT) 8-K filing from December 5, 2007, primarily serves as a notification regarding the submission of XBRL-formatted data. Specifically, it provides access to materials from their previously filed Quarterly Report on Form 10-Q for the quarter ended September 30, 2007, now presented in XBRL format using the new U.S. GAAP taxonomy. This submission is for the purpose of testing the XBRL format and its associated technology, not as an official filing of financial statements.

Key Highlights

1Microsoft Corporation has filed an 8-K to provide XBRL-formatted data from its Q3 2007 10-Q filing.
2The XBRL data utilizes the new U.S. Generally Accepted Accounting Principles (GAAP) taxonomy released on December 5, 2007.
3This filing is part of a test to evaluate the XBRL format and related technology.
4The XBRL documents contain financial information from Part I and other information from Part II of the original 10-Q.
5Investors are cautioned that the XBRL financial information is unaudited and not the official financial statements.
6Investors should continue to rely on the officially filed versions of Microsoft's financial reports for investment decisions.
7Information provided in this 8-K, including Exhibit 100, is not considered 'filed' for purposes of Section 18 of the Exchange Act and does not carry liability under that section.

MICROSOFT CORP 8-K Report, Corporate Update (Dec 5, 2007)

Summary

Key Highlights

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