Non-Current Assets

Net Investment in Lease

Microsoft Net Investment in Lease decreased by 2.8% to $24.40B in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 0.3%, from $24.48B to $24.40B. Over 4 years (FY 2021 to FY 2025), Net Investment in Lease shows an upward trend with a 22.3% CAGR.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryGrowth
SignalContext dependent
VolatilityModerate
First reportedQ4 2017
Last reportedQ3 2026Apr 29, 2026

How to read this metric

An increase indicates growth in the bank's leasing business, while a decrease suggests a contraction in this lending segment.

Detailed definition

This represents the present value of future lease payments receivable from lessees, plus the unguaranteed residual value...

Peer comparison

Common among diversified regional banks with strong commercial and industrial lending divisions.

Metric ID: net_investment_in_lease

Historical Data

20 periods
 Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26Q2 '26Q3 '26
Value$11.09B$11.58B$12.35B$12.92B$13.15B$13.35B$13.62B$13.88B$14.35B$15.44B$16.40B$17.37B$18.96B$20.53B$22.82B$24.48B$24.82B$24.79B$25.10B$24.40B
QoQ Change+4.4%+6.7%+4.5%+1.8%+1.5%+2.1%+1.9%+3.4%+7.6%+6.2%+5.9%+9.2%+8.3%+11.1%+7.3%+1.4%-0.1%+1.3%-2.8%
YoY Change+18.6%+15.3%+10.3%+7.5%+9.1%+15.6%+20.4%+25.2%+32.2%+33.0%+39.1%+40.9%+30.9%+20.8%+10.0%-0.3%
Range$11.09B$25.10B
CAGR+18.1%
Avg YoY Growth+20.5%
Median YoY Growth+19.5%

Frequently Asked Questions

What is Microsoft's net investment in lease?
Microsoft (MSFT) reported net investment in lease of $24.40B in Q1 2026.
How has Microsoft's net investment in lease changed year-over-year?
Microsoft's net investment in lease decreased by 0.3% year-over-year, from $24.48B to $24.40B.
What is the long-term trend for Microsoft's net investment in lease?
Over 4 years (2021 to 2025), Microsoft's net investment in lease has grown at a 22.3% compound annual growth rate (CAGR), from $11.09B to $24.82B.
What does net investment in lease mean?
The total amount owed to the bank by customers under lease agreements, adjusted for present value.