NOTE 10 — GOODWILL

Changes in the carrying amount of goodwill for fiscal years 2010 and 2009 by segment were as follows:

(In millions)	Balance as of June 30, 2008		Acquisitions		Purchase Accounting Adjustments and Other		Balance as of June 30, 2009		Acquisitions		Purchase Accounting Adjustments and Other		Balance as of June 30, 2010
Windows & Windows Live Division	$	153	$	),,,1	$	,(77)	$	77	$	()0	$	0	$	77
Server and Tools		738		233		67		1,038		82		(2)		1,118
Online Services Division		6,274		447		(64)		6,657		0		(284)		6,373
Microsoft Business Division		4,191		0		(264)		3,927		116		(19)		4,024
Entertainment and Devices Division		752		58		(6)		804		0		(2)		802
Total	$	12,108	$	739	$	(344)	$	12,503	$	198	$	(307)	$	12,394

None of the amounts recorded as goodwill are expected 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” for fiscal year 2010 is $285 million of goodwill associated with business dispositions. See also Note 9 – Business Combinations.

We test goodwill for impairment annually on May 1 at the reporting unit level using a fair value approach. No impairment of goodwill was identified as of May 1, 2010. In connection with the disposal of Razorfish, we performed an interim impairment analysis of our Online Services Division goodwill balance during the first quarter of fiscal year 2010. No impairment of goodwill was identified.