OpenAI and Microsoft are currently engaged in revising their partnership agreement, with the objective of facilitating OpenAI's potential future public listing and maintaining Microsoft's access to state-of-the-art AI models. A pivotal aspect of these negotiations concerns Microsoft's equity position in OpenAI's newly established for-profit enterprises. Having already invested over $13 billion in OpenAI, Microsoft is seeking to recalibrate its equity ratio to reflect this significant financial commitment. Moreover, the two companies are discussing collaboration on cloud services, the term of technology usage rights, and the specifics of revenue sharing. OpenAI aims to enhance its own profitability by reducing Microsoft's revenue share from 20% to 10%. Furthermore, as part of the negotiations, Microsoft may consider ceding a portion of its equity in exchange for extended access to new technologies beyond 2030.