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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables) | 12 Months Ended
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Jun. 30, 2020
Restructuring and Related Activities [Abstract] |
Schedule of aggregate restructuring and other activities | During fiscal 2020, 2019 and 2018, the Company incurred charges associated with restructuring and other activities in connection with its Leading Beauty Forward initiative as follows:
|  |  |  |  |  | Operating Expenses |  |  |  |
(In millions) |  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Restructuring Charges |  | Other Charges |  | Total
Fiscal 2020 |  | $ | — |  |  | $ | 10 |  |  | $ | 34 |  |  | $ | 39 |  |  | $ | 83 |
Fiscal 2019 |  | $ | 3 |  |  | $ | 22 |  |  | $ | 133 |  |  | $ | 83 |  |  | $ | 241 |
Fiscal 2018 |  | $ | 8 |  |  | $ | 18 |  |  | $ | 127 |  |  | $ | 104 |  |  | $ | 257 |
Schedule of total cumulative charges expected to be incurred | The approved restructuring and other charges expected to be incurred were:
|  | Sales Returns |  |  |  | Operating Expenses |  |  |  |
(In millions) |  | (included in Net Sales) |  | Cost of Sales |  | Restructuring Charges |  | Other Charges |  | Total
Total Charges Approved |  |  |  |  |  |  |  |  |  |
Cumulative through June 30, 2019 |  | $ | 14 |  |  | $ | 88 |  |  | $ | 507 |  |  | $ | 358 |  |  | $ | 967 |
Fiscal 2020 |  | (1) |  |  | (3) |  |  | 4 |  |  | — |  |  | — |
Cumulative through June 30, 2020 |  | $ | 13 |  |  | $ | 85 |  |  | $ | 511 |  |  | $ | 358 |  |  | $ | 967 |
Schedule of total cumulative charges by type |
(In millions) |  | Employee- Related Costs |  | Asset-Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges Approved |  |  |  |  |  |  |  |  |  |
Cumulative through June 30, 2019 |  | $ | 461 |  |  | $ | 7 |  |  | $ | 25 |  |  | $ | 14 |  |  | $ | 507 |
Fiscal 2020 |  | (1) |  |  | 21 |  |  | (18) |  |  | 2 |  |  | 4 |
Cumulative through June 30, 2020 |  | $ | 460 |  |  | $ | 28 |  |  | $ | 7 |  |  | $ | 16 |  |  | $ | 511 |
Schedule of total cumulative charges recorded | The Company records approved charges associated with restructuring and other activities once the relevant accounting criteria have been met. Total cumulative charges recorded associated with restructuring and other activities for LBF were:
|  | Sales Returns |  |  |  | Operating Expenses |  |  |  |
(In millions) |  | (included in Net Sales) |  | Cost of Sales |  | Restructuring Charges |  | Other Charges |  | Total
Cumulative through June 30, 2017 |  | $ | 3 |  |  | $ | 15 |  |  | $ | 197 |  |  | $ | 78 |  |  | $ | 293 |
Fiscal 2018 |  | 8 |  |  | 18 |  |  | 127 |  |  | 104 |  |  | 257 |
Fiscal 2019 |  | 3 |  |  | 22 |  |  | 133 |  |  | 83 |  |  | 241 |
Fiscal 2020 |  | — |  |  | 10 |  |  | 34 |  |  | 39 |  |  | 83 |
Cumulative through June 30, 2020 |  | $ | 14 |  |  | $ | 65 |  |  | $ | 491 |  |  | $ | 304 |  |  | $ | 874 |
Schedule of total cumulative charges by type | The major cost types related to the cumulative restructuring charges set forth above were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Cumulative through June 30, 2017 |  | $ | 190 |  |  | $ | 3 |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | 197 |
Fiscal 2018 |  | 124 |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 127 |
Fiscal 2019 |  | 131 |  |  | — |  | — |  | 2 |  |  | 133 |
Fiscal 2020 |  | 6 |  |  | 23 |  |  | 3 |  |  | 2 |  |  | 34 |
Cumulative through June 30, 2020 |  | $ | 451 |  |  | $ | 27 |  |  | $ | 6 |  |  | $ | 7 |  |  | $ | 491 |
Schedule of accrued restructuring charges | Accrued restructuring charges from the LBF Program inception through June 30, 2020 were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Charges |  | $ | 74 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | 75 |
Noncash asset write-offs |  | — |  |  | (1) |  |  | — |  |  | — |  |  | (1) |
Translation adjustments |  | (1) |  |  | — |  |  | — |  |  | — |  |  | (1) |
Balance at June 30, 2016 |  | 73 |  |  | — |  |  | — |  |  | — |  |  | 73 |
Charges |  | 116 |  |  | 2 |  |  | 2 |  |  | 2 |  |  | 122 |
Cash payments |  | (39) |  |  | — |  |  | (2) |  |  | (2) |  |  | (43) |
Noncash asset write-offs |  | — |  |  | (2) |  |  | — |  |  | — |  |  | (2) |
Balance at June 30, 2017 |  | 150 |  |  | — |  |  | — |  |  | — |  |  | 150 |
Charges |  | 124 |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 127 |
Cash payments |  | (92) |  |  | — |  |  | — |  |  | (1) |  |  | (93) |
Noncash asset write-offs |  | — |  |  | (1) |  |  | — |  |  | — |  |  | (1) |
Translation adjustments |  | (2) |  |  | — |  |  | — |  |  | — |  |  | (2) |
Balance at June 30, 2018 |  | 180 |  |  | — |  |  | 1 |  |  | — |  |  | 181 |
Charges |  | 131 |  |  | — |  |  | — |  |  | 2 |  |  | 133 |
Cash payments |  | (107) |  |  | — |  |  | (1) |  |  | (1) |  |  | (109) |
Translation and other adjustments |  | (2) |  |  | — |  |  | — |  |  | — |  |  | (2) |
Balance at June 30, 2019 |  | 202 |  |  | — |  |  | — |  |  | 1 |  |  | 203 |
Charges |  | 6 |  |  | 23 |  |  | 3 |  |  | 2 |  |  | 34 |
Cash payments |  | (94) |  |  | — |  |  | (3) |  |  | (3) |  |  | (100) |
Translation adjustment |  | (2) |  |  | — |  |  | — |  |  | — |  |  | (2) |
Non-cash write-offs |  | — |  |  | (23) |  |  | — |  |  | — |  |  | (23) |
Balance at June 30, 2020 |  | $ | 112 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 112 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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