PARTY-IN-INTEREST TRANSACTIONS - EBP 001 |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| EBP, Related Party and Party-in-Interest Transactions [Line Items] | |
| PARTY-IN-INTEREST TRANSACTIONS | NOTE 6 — RELATED PARTY TRANSACTIONS Certain general and administrative expenses are paid by the Sponsor on behalf of the Plan. For the year ended December 31, 2025, these expenses amounted to $109,208, which are not included in the Plan’s statement of changes in net assets available for benefits. |
| PARTY-IN-INTEREST TRANSACTIONS | |
| EBP, Related Party and Party-in-Interest Transactions [Line Items] | |
| PARTY-IN-INTEREST TRANSACTIONS | NOTE 5 — PARTY-IN-INTEREST TRANSACTIONS Exempt Party-In-Interest Transactions Plan investments include time deposits with Banco Popular de Puerto Rico; therefore, these transactions qualify as party-in-interest transactions. Microsoft Corporation is the parent company of the Sponsor. Accordingly, transactions in Microsoft Common Stock qualify as exempt party-in-interest transactions. As of December 31, 2025 and 2024, the Plan held 11,889 shares of Microsoft Common Stock valued at $5,749,758 and 11,883 shares valued at $5,008,685, respectively. For the year ended December 31, 2025, the Plan recorded Microsoft Common Stock dividend income of $40,387. Participant loans, which are secured by the vested balances in the participants’ accounts, also qualify as party-in-interest transactions. |