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Originally Posted by dickloraine
After reading the article and again and thinking about that it is from a presentation for investors, I am now quite sure it is just about how microsoft accounts for windows 10.
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Indeed. A very similar situation is when you buy a lifetime subscription with a TiVo DVR. For accounting purposes, they earn the revenue from the sale spread across the four years of "expected lifetime" of the box, but they will keep providing the service as long as the box keeps running.