Table:
| (In millions) |  |  |  |
| --- | --- | --- | --- |
| Year Ended June 30, | 2019 | 2018 | 2017 |
| Revenue |  |  |  |
| Productivity and Business Processes | $ 41,160 | $ 35,865 | $ 29,870 |
| Intelligent Cloud | 38,985 | 32,219 | 27,407 |
| More Personal Computing | 45,698 | 42,276 | 39,294 |
| Total | $  125,843 | $   110,360 | $   96,571 |
| Operating Income (Loss) |  |  |  |
| Productivity and Business Processes | $ 16,219 | $ 12,924 | $ 11,389 |
| Intelligent Cloud | 13,920 | 11,524 | 9,127 |
| More Personal Computing | 12,820 | 10,610 | 8,815 |
| Corporate and Other | 0 | 0 | (306) |
| Total | $ 42,959 | $ 35,058 | $ 29,025 |
Paragraphs:
Revenue and costs are generally directly attributed to our segments. However, due to the integrated structure of our business, certain revenue recognized and costs incurred by one segment may benefit other segments. Revenue from certain contracts is allocated among the segments based on the relative value of the underlying products and services, which can include allocation based on actual prices charged, prices when sold separately, or estimated costs plus a profit margin. Cost of revenue is allocated in certain cases based on a relative revenue methodology. Operating expenses that are allocated primarily include those relating to marketing of products and services from which multiple segments benefit and are generally allocated based on relative gross margin.
In addition, certain costs incurred at a corporate level that are identifiable and that benefit our segments are allocated to them. These allocated costs include costs of: legal, including settlements and fines; information technology; human resources; finance; excise taxes; field selling; shared facilities services; and customer service and support. Each allocation is measured differently based on the specific facts and circumstances of the costs being allocated. Certain corporate-level activity is not allocated to our segments, including restructuring expenses.
Segment revenue and operating income were as follows during the periods presented:
Corporate and Other operating loss comprised restructuring expenses.
Question:
How are operating expenses generally allocated?
Answer: Operating expenses that are allocated primarily include those relating to marketing of products and services from which multiple segments benefit and are generally allocated based on relative gross margin.