The Redmond, Washington-based tech giant's restructuring could include an organizational merger between its enterprise customer unit and one or more of its SME-focused divisions. The company declined to comment, but changes are expected to be announced this week.
Judson Althoff and Jean-Philippe Courtois took the lead at Microsoft's sales and marketing divisions last summer after former COO Kevin Turner left. Althoff has publicly criticized previous sales approaches.
The cuts come after Microsoft laid off 4,700 employees in 2016, according to Securities and Exchange Commission filings.
Microsoft shares were down slightly in late-morning trading.
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