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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Accrued Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jun. 30, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Advertising, merchandising and sampling	$ 416	$ 352
Employee compensation	437	574
Deferred revenue	378	314
Payroll and other taxes	325	221
Accrued general and administrative expenses	256	195
Other	1,113	943
Total Other Accrued Liabilities	$ 2,925	$ 2,599

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for general and administrative expenses.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for the marketing, trade and selling of the entity's goods and services. Marketing costs would include expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services; costs of public relations and corporate promotions; and obligations incurred and payable for sales discounts, rebates, price protection programs, etc. offered to customers and under government programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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