Microsoft Corp (Microsoft) is a technology company, which offers software and cloud-based solutions. The company involves in creating platforms and tools powered by artificial intelligence (AI) to deliver innovative solutions.

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Microsoft's R&D arm focuses on creating new and compelling products, services, and experiences by investing significantly in research and development for both new and existing products, services, and technologies. The company's research activities includes areas such as digital work and life experiences, cloud computing, AI, devices, security, and operating systems. The company develops most of its products and services internally, allowing for product differentiation and technical control. Microsoft Corp also coordinates research and development across operating segments and supports fundamental research to gain insights into future trends and innovation. The R&D units of Microsoft focuses on managing the company's research and development activities, focusing on various research areas such as systems, data platforms and analytics, hardware and devices, programming languages and software engineering, quantum computing, security, privacy and cryptography, systems and networking, artificial intelligence, audio and acoustics, computer vision, graphics and multimedia, human-computer interaction, human language technologies, and search and information retrieval. The company operates its main R&D facilities are based in Redmond, Washington, with additional centers in other US locations and globally. As of June 2025, the company employed 80,000 people in the R&D department. In FY2025, the company incurred expenses of US$32,488 million on R&D, which as a percentage of revenue, stood at 12%.