Yahoo! agreed to disclose more details on its revenue tied to search and display advertising after the U.S. Securities and Exchange Commission sent letters to the company asking for clarification. The company outlined the portion of revenue it gets from a search agreement with Microsoft, following inquires stretching back several months, according to new regulatory filings that were made public yesterday. Yahoo, which had previously said the deal comprised more than 10 percent of sales, said the pact generated 31 percent of revenue in the latest quarter. The data underscores Yahoo’s reliance on the search alliance, which was forged in 2009. Microsoft, which competes with Google in online search, shares revenue from Internet advertising with Yahoo. The Web portal also said it would break out quarterly sales for search and display-based ads for its own properties and from promotions tied to partner sites.