Microsoft cut 10,000 employees (5% of workforce) weeks before announcing a $10B additional investment in OpenAI. CEO Satya Nadella explicitly tied the cuts to the need to focus resources on 'the AI layer.' Restructuring of Azure, hardware (Surface), and consulting divisions. Sets the template for the AI-era layoff announcement.

Less than 5% of workforce; CEO Nadella cited AI as key strategic priority while realigning cost structure. Came weeks before $10B OpenAI investment closed.