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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables) | 12 Months Ended
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Jun. 30, 2021
Restructuring and Related Activities [Abstract] |
Schedule of aggregate restructuring and other activities | During fiscal 2021, the Company incurred charges associated with restructuring activities as follows:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Leading Beauty Forward Program |  | $ | — |  |  | $ | 8 |  |  | $ | (15) |  |  | $ | 14 |  |  | $ | 7 |
Post-COVID Business Acceleration Program |  | 14 |  |  | 2 |  |  | 201 |  |  | 4 |  |  | 221 |
Total |  | $ | 14 |  |  | $ | 10 |  |  | $ | 186 |  |  | $ | 18 |  |  | $ | 228 |
During fiscal 2020 and 2019, 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 |
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 |  |  |  | Operating Expenses |  |
(In millions) |  | (included in Net Sales) |  | Cost of Sales |  | Restructuring Charges |  | Other Charges |  | Total
Total Charges (Adjustments) Approved |  |  |  |  |  |  |  |  |  |
Cumulative through June 30, 2020 |  | $ | 13 |  |  | $ | 85 |  |  | $ | 511 |  |  | $ | 358 |  |  | $ | 967 |
Fiscal 2021 |  | 1 |  |  | (12) |  |  | (25) |  |  | (19) |  |  | (55) |
Cumulative through June 30, 2021 |  | $ | 14 |  |  | $ | 73 |  |  | $ | 486 |  |  | $ | 339 |  |  | $ | 912 |
The PCBA Program cumulative charges (adjustments) approved by the Company through June 30, 2021 were:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Total Charges (Adjustments) Approved |  |  |  |  |  |  |  |  |  |
Fiscal 2021 |  | $ | 42 |  |  | $ | (6) |  |  | $ | 257 |  |  | $ | 21 |  |  | $ | 314 |
Schedule of total cumulative charges by type approved associated with restructuring initiatives | Included in the above table, cumulative LBF Program restructuring initiatives approved by the Company by major cost type were:
(In millions) |  | Employee- Related Costs |  | Asset-Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges (Adjustments) Approved |  |  |  |  |  |  |  |  |  |
Cumulative through June 30, 2020 |  | $ | 460 |  |  | $ | 28 |  |  | $ | 7 |  |  | $ | 16 |  |  | $ | 511 |
Fiscal 2021 |  | (27) |  |  | 3 |  |  | 4 |  |  | (5) |  |  | (25) |
Cumulative through June 30, 2021 |  | $ | 433 |  |  | $ | 31 |  |  | $ | 11 |  |  | $ | 11 |  |  | $ | 486 |
Included in the above table, cumulative PCBA Program restructuring initiatives approved by the Company through June 30, 2021 by major cost type were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges Approved |  |  |  |  |  |  |  |  |  |
Fiscal 2021 |  | $ | 132 |  |  | $ | 108 |  |  | $ | 13 |  |  | $ | 4 |  |  | $ | 257 |
Schedule of total cumulative charges recorded associated with restructuring and other activities | 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 the LBF Program were:
|  | Sales Returns |  |  |  | Operating Expenses |  |
(In millions) |  | (included in Net Sales) |  | Cost of Sales |  | Restructuring Charges |  | Other Charges |  | Total
Total Charges (Adjustments) |  |  |  |  |  |  |  |  |  |
Cumulative through June 30, 2018 |  | $ | 11 |  |  | $ | 33 |  |  | $ | 324 |  |  | $ | 182 |  |  | $ | 550 |
Fiscal 2019 |  | 3 |  |  | 22 |  |  | 133 |  |  | 83 |  |  | 241 |
Fiscal 2020 |  | — |  |  | 10 |  |  | 34 |  |  | 39 |  |  | 83 |
Fiscal 2021 |  | — |  |  | 8 |  |  | (15) |  |  | 14 |  |  | 7 |
Cumulative through June 30, 2021 |  | $ | 14 |  |  | $ | 73 |  |  | $ | 476 |  |  | $ | 318 |  |  | $ | 881 |
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 |  |  |  |  |  |  |  |  |  |
Fiscal 2021 |  | $ | 14 |  |  | $ | 2 |  |  | $ | 201 |  |  | $ | 4 |  |  | $ | 221 |
Schedule of total cumulative charges by type recorded associated with restructuring and other activities | 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
Restructuring Charges (Adjustments) |  |  |  |  |  |  |  |  |  |
Cumulative through June 30, 2018 |  | $ | 314 |  |  | $ | 4 |  |  | $ | 3 |  |  | $ | 3 |  |  | $ | 324 |
Fiscal 2019 |  | 131 |  |  | — |  |  | — |  |  | 2 |  |  | 133 |
Fiscal 2020 |  | 6 |  |  | 23 |  |  | 3 |  |  | 2 |  |  | 34 |
Fiscal 2021 |  | (18) |  |  | — |  |  | 1 |  |  | 2 |  |  | (15) |
Cumulative through June 30, 2021 |  | $ | 433 |  |  | $ | 27 |  |  | $ | 7 |  |  | $ | 9 |  |  | $ | 476 |
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs(1) |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges |  |  |  |  |  |  |  |  |  |
Fiscal 2021 |  | $ | 119 |  |  | $ | 75 |  |  | $ | 6 |  |  | $ | 1 |  |  | $ | 201 |
(1)Asset-related costs include goodwill and other intangible asset impairment charges of $13 million and $34 million, respectively, relating to the exit of the global distribution of BECCA products.
Schedule of changes in accrued restructuring charges | Accrued restructuring charges from the LBF Program inception through June 30, 2021 were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Charges |  | $ | 74 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | 75 |
Non-cash 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) |
Non-cash asset write-offs |  | — |  |  | (2) |  |  | — |  |  | — |  |  | (2) |
Balance at June 30, 2017 |  | 150 |  |  | — |  |  | — |  |  | — |  |  | 150 |
Charges |  | 124 |  |  | 1 |  |  | 1 |  |  | 1 |  |  | 127 |
Cash payments |  | (92) |  |  | — |  |  | — |  |  | (1) |  |  | (93) |
Non-cash 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 |
Charges (adjustments) |  | (18) |  |  | — |  |  | 1 |  |  | 2 |  |  | (15) |
Cash payments |  | (65) |  |  | — |  |  | (1) |  |  | (2) |  |  | (68) |
Translation adjustment |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 1 |
Balance at June 30, 2021 |  | $ | 29 |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | 30 |
Changes in accrued restructuring charges for the fiscal year ended June 30, 2021 relating to the PCBA Program were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Charges |  | $ | 119 |  |  | $ | 75 |  |  | $ | 6 |  |  | $ | 1 |  |  | $ | 201 |
Cash payments |  | (18) |  |  | — |  |  | (6) |  |  | (1) |  |  | (25) |
Non-cash asset write-offs |  | — |  |  | (75) |  |  | — |  |  | — |  |  | (75) |
Balance at June 30, 2021 |  | $ | 101 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 101 |

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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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