XML 111 R26.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Schedule II - Valuation and Qualifying Accounts (Notes) | 12 Months Ended
--- | ---
Jun. 30, 2014
Valuation and Qualifying Accounts [Abstract] |
Schedule of Valuation and Qualifying Accounts Disclosure | Schedule II - Valuation and Qualifying Accounts (1)
(in millions) | Balance at Beginning of Period |  | Charged to Costs and Expenses (2) |  | Charged to Other Accounts (3) |  | Deductions (4) |  | Balance at End of Period
Fiscal 2014 |  |  |  |  |  |  |  |  |
Accounts receivable | $ | 134 |  |  | $ | 51 |  |  | $ | 2 |  |  | $ | (50 | ) |  | $ | 137 |
Finance notes receivable | 17 |  |  | — |  |  | 2 |  |  | (1 | ) |  | 18 |
Sales returns and allowances (5) | 291 |  |  | 1,735 |  |  | — |  |  | (1,753 | ) |  | 273 |
Other | 1 |  |  | — |  |  | — |  |  | — |  |  | 1 |
| $ | 443 |  |  | $ | 1,786 |  |  | $ | 4 |  |  | $ | (1,804 | ) |  | $ | 429 |
Fiscal 2013 |  |  |  |  |  |  |  |  |
Accounts receivable | $ | 126 |  |  | $ | 40 |  |  | $ | 2 |  |  | $ | (34 | ) |  | $ | 134 |
Finance notes receivable | 16 |  |  | 1 |  |  | — |  |  | — |  |  | 17 |
Sales returns and allowances (5) | — |  |  | 291 |  |  | — |  |  | — |  |  | 291 |
Other | 1 |  |  | — |  |  | — |  |  | — |  |  | 1 |
| $ | 143 |  |  | $ | 332 |  |  | $ | 2 |  |  | $ | (34 | ) |  | $ | 443 |
Fiscal 2012 |  |  |  |  |  |  |  |  |
Accounts receivable | $ | 134 |  |  | $ | 22 |  |  | $ | 1 |  |  | $ | (31 | ) |  | $ | 126 |
Finance notes receivable | 15 |  |  | — |  |  | — |  |  | 1 |  |  | 16 |
Other | 1 |  |  | — |  |  | — |  |  | — |  |  | 1 |
| $ | 150 |  |  | $ | 22 |  |  | $ | 1 |  |  | $ | (30 | ) |  | $ | 143 |
(1) | Amounts included herein pertain to the continuing operations of the Company.
(2) | Fiscal 2014 and 2013 include $9 million and $10 million, respectively, for reserves related to customer pricing disputes, excluded from provision for bad debts on the consolidated statements of cash flows and classified as a reduction in gross margin in the consolidated statements of earnings.
(3) | Recoveries of amounts provided for or written off in prior years were $3 million for fiscal 2014 and $1 million for both fiscal 2013 and 2012, respectively.
(4) | Write-off of uncollectible accounts or actual sales returns.
(5) | Effective June 30, 2013, we prospectively updated our policy to accrue for estimated sales returns and allowances at the time of sale based upon historical customer return trends, margin rates and processing costs. Prior to this change in policy, we recognized sales returns as a reduction of revenue and cost of products sold for the sales price and cost, respectively, when products were returned.

X
- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
Name: | us-gaap_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration