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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Jan. 03, 2020
Accounting Policies [Abstract] |
Schedule of Average Warranty Period by Segment | Our standard warranties start from the shipment, delivery or customer acceptance date and continue as follows:
Segment |  | Average Warranty Period
Integrated Mission Systems |  | One to three years
Space and Airborne Systems |  | One to three years
Communication Systems |  | One to five years
Aviation Systems |  | One to two years
Schedule of Changes in Accounting Estimates | Net EAC adjustments had the following impact to earnings for the periods presented:
| Two Quarters Ended |  | Fiscal Years Ended
| January 3, 2020 |  | June 28, 2019 |  | June 29, 2018 |  | June 30, 2017
| (In millions, except per share amounts)
Net EAC adjustments, before income taxes | $ | 137 |  |  | $ | 17 |  |  | $ | (19 | ) |  | $ | (1 | )
Net EAC adjustments, net of income taxes | $ | 103 |  |  | $ | 13 |  |  | $ | (13 | ) |  | $ | (1 | )
Net EAC adjustments, net of income taxes, per diluted share | $ | 0.46 |  |  | $ | 0.10 |  |  | $ | (0.11 | ) |  | $ | (0.01 | )

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- Definition Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.10-01.(a)(5)) -URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e777-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22595-107794 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 45 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=115929471&loc=d3e21843-107793 + Details
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