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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables)

3 Months Ended

Sep. 30, 2020

Restructuring and Related Activities [Abstract]

Schedule of aggregate restructuring and other activities

Charges associated with restructuring activities for the three months ended September 30, 2020 were as follows:

						Sales Returns (included in Net Sales)						Cost of Sales						Operating Expenses												Total
(In millions)																		Restructuring Charges						Other Charges
Leading Beauty Forward Program						$	—					$	3					$	(8)					$	2					$	(3)
Post-COVID Business Acceleration Program						—						—						12						—						12
Total						$	—					$	3					$	4					$	2					$	9

Schedule of total cumulative charges expected to be incurred associated with restructuring and other activities

The LBF Program approved restructuring and other charges expected to be incurred were:

						Sales Returns (included in Net Sales)						Cost of Sales						Operating Expenses												Total
(In millions)																		Restructuring Charges						Other Charges
Total Charges Approved
Cumulative through June 30, 2020						$	13					$	85					$	511					$	358					$	967
Three months ended September 30, 2020						1						—						(8)						7						—
Cumulative through September 30, 2020						$	14					$	85					$	503					$	365					$	967

Total cumulative charges approved by the Company through September 30, 2020 were:

						Sales Returns (included in Net Sales)						Cost of Sales						Operating Expenses												Total
(In millions)																		Restructuring Charges						Other Charges
Total Charges Approved
Three months ended September 30, 2020						$	2					$	—					$	13					$	3					$	18

Schedule of total cumulative charges by type approved associated with restructuring initiatives

(In millions)						Employee- Related Costs						Asset- Related Costs						Contract Terminations						Other Exit Costs						Total
Restructuring Charges Approved
Cumulative through June 30, 2020						$	460					$	28					$	7					$	16					$	511
Three months ended September 30, 2020						(8)						—						—						—						(8)
Cumulative through September 30, 2020						$	452					$	28					$	7					$	16					$	503

Included in the above table, cumulative PCBA Program restructuring initiatives approved by the Company through September 30, 2020 by major cost type were:

(In millions)						Employee- Related Costs						Asset- Related Costs						Contract Terminations						Other Exit Costs						Total
Restructuring Charges Approved
Three months ended September 30, 2020						$	12					$	1					$	—					$	—					$	13

Schedule of total cumulative charges recorded associated with restructuring and other activities

Total cumulative charges recorded associated with restructuring and other activities for the LBF Program were:

(In millions)						Sales Returns (included in Net Sales)						Cost of Sales						Operating Expenses												Total
																		Restructuring Charges						Other Charges
Total Charges
Cumulative through June 30, 2020						$	14					$	65					$	491					$	304					$	874
Three months ended September 30, 2020						—						3						(8)						2						(3)
Cumulative through September 30, 2020						$	14					$	68					$	483					$	306					$	871

Total cumulative charges recorded associated with restructuring and other activities for the PCBA Program were:

						Sales Returns (included in Net Sales)						Cost of Sales						Operating Expenses												Total
(In millions)																		Restructuring Charges						Other Charges
Total Charges
Cumulative through September 30, 2020						$	—					$	—					$	12					$	—					$	12

Schedule of total cumulative charges by type recorded associated with restructuring and other activities

(In millions)						Employee- Related Costs						Asset- Related Costs						Contract Terminations						Other Exit Costs						Total
Restructuring Charges (Adjustments)
Cumulative through June 30, 2020						$	451					$	27					$	6					$	7					$	491
Three months ended September 30, 2020						(8)						—						—						—						(8)
Cumulative through September 30, 2020						$	443					$	27					$	6					$	7					$	483

(In millions)						Employee- Related Costs						Asset- Related Costs						Contract Terminations						Other Exit Costs						Total
Restructuring Charges
Cumulative through September 30, 2020						$	12					$	—					$	—					$	—					$	12

Schedule of changes in accrued restructuring charges

Changes in accrued restructuring charges for the three months ended September 30, 2020 relating to the LBF Program were:

(In millions)						Employee- Related Costs						Asset- Related Costs						Contract Terminations						Other Exit Costs						Total
Balance at June 30, 2020						$	112					$	—					$	—					$	—					$	112
Charges (adjustments)						(8)						—						—						—						(8)
Cash payments						(23)						—						—						—						(23)
Balance at September 30, 2020						$	81					$	—					$	—					$	—					$	81

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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)
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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
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