Microsoft reported its first quarterly loss in three years, largely as a result of a $7.5 billion write-down for its acquisition last year of Nokia’s devices and services business.

Microsoft’s net loss for the quarter, the fourth of its fiscal year, was $3.2 billion, compared to $4.6 billion in profit during the same period a year earlier, the company announced Tuesday. That translated into a loss of 40 cents a share. Microsoft’s quarterly revenue declined more than 5 percent year over year to $22.2 billion.

Revenue from sales of Windows to device makers fell 22 percent during the quarter, as a result of slower PC sales a year after the end of support for Windows XP.

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