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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables)

12 Months Ended

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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