The tech world is still reeling from today's announcement by Microsoft regarding the restructuring of its phone division. Between the costly write-down of the Nokia devices acquisition and the 7,800 layoffs, it is hard to see a silver lining in today's news. Many tech sites are going right for the jugular and proclaiming Windows Phone's death, despite the coming release of Windows 10 Mobile and new flagships this fall. In a new article, Bloomberg BusinessWeek cites an unnamed source familiar with Nadella's plans for phone. Regardless of some expecting Windows Phone to be phased out by 2016, Microsoft will evidently stick with making phones for at least the new two years. Bloomberg's Dina Bass and Olga Kharif explain the strategy:

"The company expects to make its own phones for at least the next two years, said a person familiar with Nadella's plans who asked not to be named because the plans aren't public. Microsoft will try to play up its strengths in the markets it has chosen, such as corporate security and collaboration software for business customers." "Instead of trying to sell as many phones as possible, Microsoft will concentrate on three categories: business phones, high-end models and value phones like the Lumia 520, which, at more than 25 million units sold, is the company's best-selling device."

Microsoft is likely to exit deals with carriers that are not productive to their bottom line as well:

"The company also will exit carrier relationships and countries where it hasn't been successful, the person said, although it will continue to sell handsets in the U.S. because of the market's size and significance."

Contrasting the news with Microsoft COO Kevin Tuner's words from a leaked email obtained by ZDNet, the bigger picture begins to emerge for Windows Phone:

"Going forward, we will focus on building the very best Windows phones on a quicker timeline. We will also focus on the channels and markets that offer the best returns. This is a similar approach to the one we have taken with Surface, which has been very successful. Phones remain a critical component of the Microsoft device portfolio and an important piece of our mobility strategy, but a restructuring is in order."