Microsoft just released its fiscal Q3 2013 statement, with overall revenue of $20.49 billion up 18 percent year-over-year. However, when you take into account recognition of revenue related to Microsoft’s Windows 8 upgrade offer, things look a bit different. Adjusted revenue of $18.8 billion is only up eight percent over the year-ago quarter. As for its Windows division, it’s a similar story — revenues of $5.7 billion are up 23 percent year-over year, but adjusted revenues to the upgrade offer take into account lower revenues to $4.6 billion (flat year-over-year). At the end of the day, however, Microsoft had a healthy quarter — total net income for the quarter was $6.06 billion, up 18.5 percent year-over-year.