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OTHER ACCRUED AND NONCURRENT LIABILITIES - Schedule of Other Accrued Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Other Liabilities Disclosure [Abstract]
Advertising, merchandising and sampling	$ 294	$ 256
Employee compensation	670	424
Payroll and other non-income taxes	359	250
Deferred revenue	322	222
Sales return accrual	369	212
Other	1,181	1,041
Total Other Accrued Liabilities	$ 3,195	$ 2,405	$ 2,599

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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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