The free Windows 10 upgrade is really a 'promotional activity' for Microsoft's accountants

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Microsoft may be offering a free upgrade to Windows 10 for consumers who own a Windows 7 or 8.1 PC. However, for accounting purposes, the company is labeling this generous deal as a "marketing and promotional activity" in order to avoid a situation that would have normally forced Microsoft to defer revenues from the Windows division in their quarterly financial results.

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