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Our Significant Accounting Policies (Narrative) (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 26, 2020 | Dec. 28, 2019 | Dec. 29, 2018
Capitalized Computer Software, Net | $ 664 | $ 572 |
Capitalized Computer Software, Amortization | 152 | 166 | $ 204
Shipping and handling expenses | 11,900 | 10,900 | 10,500
Research and development costs | 719 | 711 | 680
Amount of prepaid incentive arrangements | 299 | 272 |
Advertising and other marketing activities | 4,600 | 4,700 | 4,200
Advertising expenses | 3,000 | 3,000 | 2,600
Deferred advertising costs | 48 | 55 |
Reserve for Product Returns Novel Coronavirus (COVID-19) Impact | 20 |  |
Prepaid Incentives Novel Coronavirus (COVID-19) Impact | 59 |  |
Accounts Receivable, Credit Loss Expense (reversal) Novel Coronavirus (COVID-19) Impact | 56 |  |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification (Pre-Tax) | 44 | $ 0 | 0
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification (After-Tax) | $ 34 |  | $ 137
Credit Terms, Receivables [Abstract] |  |  |
Credit Terms, Receivable U.S. | 30 days |  |
Credit Terms, Receivables International (Outside U.S.) Maximum | 90 days |  |
Credit Terms, Receivables International (Outside U.S.) minimum | 30 days |  |

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- Definition The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 730 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373 + Details
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