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Income Taxes (Tables) | 12 Months Ended
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Jun. 30, 2014
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | Earnings before income taxes and discontinued operations are:
(in millions) | 2014 |  | 2013 |  | 2012
U.S. Operations | $ | 1,665 |  |  | $ | 651 |  |  | $ | 1,514 |
Non-U.S. Operations | 133 |  |  | 237 |  |  | 184 |
Earnings before income taxes and discontinued operations | $ | 1,798 |  |  | $ | 888 |  |  | $ | 1,698 |
Schedule of Components of Income Tax Expense (Benefit), Current and Deferred | The provision for income taxes from continuing operations consists of the following:
(in millions) | 2014 |  | 2013 |  | 2012
Current: |  |  |  |  |
Federal | $ | 521 |  |  | $ | 451 |  |  | $ | 430 |
State and local | 51 |  |  | 62 |  |  | 27 |
Non-U.S. | 37 |  |  | 19 |  |  | 13 |
Total current | $ | 609 |  |  | $ | 532 |  |  | $ | 470 |
Deferred: |  |  |  |  |
Federal | $ | 24 |  |  | $ | 28 |  |  | $ | 124 |
State and local | 3 |  |  | (5 | ) |  | 28 |
Non-U.S. | (1 | ) |  | (2 | ) |  | 6 |
Total deferred | 26 |  |  | 21 |  |  | 158 |
Provision for income taxes | $ | 635 |  |  | $ | 553 |  |  | $ | 628 |
Schedule of Effective Income Tax Rate Reconciliation | The following table presents a reconciliation of the provision based on the federal statutory income tax rate to our effective income tax rate from continuing operations:
| 2014 |  | 2013 |  | 2012
Provision at Federal statutory rate | 35.0 | % |  | 35.0 | % |  | 35.0 | %
State and local income taxes, net of federal benefit | 2.2 |  |  | 2.5 |  |  | 2.3 |
Foreign tax rate differential | (1.2 | ) |  | (4.0 | ) |  | (2.2 | )
Nondeductible/nontaxable items | (0.2 | ) |  | (0.5 | ) |  | — |
Nondeductible goodwill impairment | — |  |  | 33.2 |  |  | — |
Change in measurement of an uncertain tax position and impact of IRS settlements | (0.4 | ) |  | (5.7 | ) |  | 0.9 |
Other | (0.1 | ) |  | 1.8 |  |  | 1.0 |
Effective income tax rate | 35.3 | % |  | 62.3 | % |  | 37.0 | %
Schedule of Deferred Tax Assets and Liabilities | The following table presents the components of the deferred income tax assets and liabilities at June 30:
(in millions) | 2014 |  | 2013
Deferred income tax assets: |  |  |
Receivable basis difference | $ | 59 |  |  | $ | 50 |
Accrued liabilities | 111 |  |  | 115 |
Share-based compensation | 51 |  |  | 66 |
Loss and tax credit carryforwards | 191 |  |  | 158 |
Deferred tax assets related to uncertain tax positions | 84 |  |  | 127 |
Other | 42 |  |  | 82 |
Total deferred income tax assets | 538 |  |  | 598 |
Valuation allowance for deferred income tax assets | (94 | ) |  | (88 | )
Net deferred income tax assets | $ | 444 |  |  | $ | 510 |
Deferred income tax liabilities: |  |  |
Inventory basis differences | $ | (1,164 | ) |  | $ | (1,160 | )
Property-related | (142 | ) |  | (173 | )
Goodwill and other intangibles | (340 | ) |  | (299 | )
Other | (7 | ) |  | (6 | )
Total deferred income tax liabilities | (1,653 | ) |  | (1,638 | )
Net deferred income tax liability | $ | (1,209 | ) |  | $ | (1,128 | )
Schedule of deferred tax assets and liabilities after netting by tax jurisdiction | Deferred income tax assets and liabilities in the preceding table, after netting by taxing jurisdiction, are in the following captions in the consolidated balance sheets at June 30:
(in millions) | 2014 |  | 2013
Current deferred income tax asset (1) | $ | 18 |  |  | $ | 15 |
Noncurrent deferred income tax asset (2) | 15 |  |  | 17 |
Current deferred income tax liability (3) | (918 | ) |  | (908 | )
Noncurrent deferred income tax liability (4) | (324 | ) |  | (252 | )
Net deferred income tax liability | $ | (1,209 | ) |  | $ | (1,128 | )
(1) | Included in prepaid expenses and other in the consolidated balance sheets.
(2) | Included in other assets in the consolidated balance sheets.
(3) | Included in other accrued liabilities in the consolidated balance sheets.
(4) | Included in deferred income taxes and other liabilities in the consolidated balance sheets.
Schedule of Unrecognized Tax Benefits Roll Forward | The following table presents a reconciliation of the beginning and ending amounts of unrecognized tax benefits:
(in millions) | 2014 |  | 2013 |  | 2012
Balance at beginning of fiscal year | $ | 650 |  |  | $ | 654 |  |  | $ | 747 |
Additions for tax positions of the current year | 16 |  |  | 22 |  |  | 16 |
Additions for tax positions of prior years | 94 |  |  | 97 |  |  | 68 |
Reductions for tax positions of prior years | (40 | ) |  | (30 | ) |  | (3 | )
Settlements with tax authorities | (210 | ) |  | (93 | ) |  | (172 | )
Expiration of the statute of limitations | — |  |  | — |  |  | (2 | )
Balance at end of fiscal year | $ | 510 |  |  | $ | 650 |  |  | $ | 654 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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