NOTE 8    GOODWILL

Changes in the carrying amount of goodwill were as follows:

 

(In millions)		Balance as of June 30, 2011				Acquisitions				Purchase Accounting Adjustments and Other				Balance as of September 30, 2011
Windows & Windows Live Division		$	89			$	0			$	0			$	89
Server and Tools			1,139				7				(2	)			1,144
Online Services Division			6,373				0				0				6,373
Microsoft Business Division			4,167				0				(48	)			4,119
Entertainment and Devices Division			813				0				(1	)			812
Total		$	12,581			$	7			$	(51	)		$	12,537

We do not expect any of the amounts recorded as goodwill to be deductible for tax purposes. The measurement period for purchase price allocations ends as soon as information on the facts and circumstances becomes available, but will not exceed 12 months. Adjustments in the purchase price allocation may require a recasting of the amounts allocated to goodwill retroactive to the period in which the acquisition occurred. Any change in the goodwill amounts resulting from foreign currency translations are presented as “other” in the above table. Also included within “other” are transfers between business segments due to reorganizations, as applicable.