Microsoft Corporation (MSFT) is a technology company that develops, licenses, and supports a wide variety of software and hardware products, including personal computers, tablets, video games, and operating systems. On recent financial statements, Microsoft reported net income of $39,240 million and $11,682 million of depreciation-related expense. If Microsoft had used the cash basis of accounting, its net income would be approximately $52,185 million. Why would Microsoft’s net income be higher if it had used the cash basis?