This is a universally administered unicast address with a registered vendor prefix.
MAC address40:8E:2C:00:00:00
OUI40:8E:2C
Vendor addressOne Microsoft Way REDMOND WA US 98052
Block range40:8E:2C:00:00:00– 40:8E:2C:FF:FF:FF
Address capacity16,777,216
TransmissionUnicast: addressed to a single device
AdministrationUniversally administered: its prefix comes from a block registered through the IEEE Registration Authority
RandomizationNot randomized
Derived modified EUI-6442:8E:2C:FF:FE:00:00:00
Possible IPv6 link-local derivationfe80::428e:2cff:fe00:0

The EUI-64 and IPv6 link-local fields are a mathematical derivation from this MAC address. They don't confirm the device currently uses that IPv6 address.

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