Entryways are said to have total assets of $110 billion.
He replaces Amazon organizer, Jeff Bezos, at the top spot after Microsoft's offers went up about 48 percent this year.
Microsoft's prosperity this year has been helped by winning a US Pentagon $10 billion distributed computing contract in October.
It is the first run through in more than two years Gates has held the top spot in spite of the fact that in October he quickly bested Bezos after Amazon detailed a benefit drop.
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