In association with Windows 7 Upgrade Option program, Microsoft will defer approximately 50% of the revenue from eligible sales under the program to the earlier of the program fulfillment date or the program’s expiration. For the fourth quarter fiscal year 2009, Microsoft will defer an estimated $200 to $300 million of revenue. Microsoft Investor Relations will host a webcast at 8:00 a.m. PDT today to discuss details on the accounting treatment for the program. The webcast will be made available on the Microsoft Investor Relations Web site at http://www.microsoft.com/msft.