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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables) | 6 Months Ended
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Dec. 31, 2020
Restructuring and Related Activities [Abstract] |
Schedule of aggregate restructuring and other activities | Charges associated with restructuring activities for the three months ended December 31, 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 |  | $ | — |  |  | $ | 2 |  |  | $ | (2) |  |  | $ | 3 |  |  | $ | 3 |
Post-COVID Business Acceleration Program |  | — |  |  | — |  |  | 34 |  |  | — |  |  | 34 |
Total |  | $ | — |  |  | $ | 2 |  |  | $ | 32 |  |  | $ | 3 |  |  | $ | 37 |
Charges associated with restructuring activities for the six months ended December 31, 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 |  | $ | — |  |  | $ | 5 |  |  | $ | (10) |  |  | $ | 5 |  |  | $ | — |
Post-COVID Business Acceleration Program |  | — |  |  | — |  |  | 46 |  |  | — |  |  | 46 |
Total |  | $ | — |  |  | $ | 5 |  |  | $ | 36 |  |  | $ | 5 |  |  | $ | 46 |
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 (Adjustments) Approved |  |  |  |  |  |  |  |  |  |
Cumulative through June 30, 2020 |  | $ | 13 |  |  | $ | 85 |  |  | $ | 511 |  |  | $ | 358 |  |  | $ | 967 |
Six months ended December 31, 2020 |  | 1 |  |  | — |  |  | (7) |  |  | 6 |  |  | — |
Cumulative through December 31, 2020 |  | $ | 14 |  |  | $ | 85 |  |  | $ | 504 |  |  | $ | 364 |  |  | $ | 967 |
PCBA Program cumulative charges approved by the Company through December 31, 2020 were:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Total Charges (Adjustments) Approved |  |  |  |  |  |  |  |  |  |
Six months ended December 31, 2020 |  | $ | 5 |  |  | $ | (1) |  |  | $ | 46 |  |  | $ | 16 |  |  | $ | 66 |
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 |
Six months ended December 31, 2020 |  | (8) |  |  | — |  |  | 1 |  |  | — |  |  | (7) |
Cumulative through December 31, 2020 |  | $ | 452 |  |  | $ | 28 |  |  | $ | 8 |  |  | $ | 16 |  |  | $ | 504 |
Included in the above table, cumulative PCBA Program restructuring initiatives approved by the Company through December 31, 2020 by major cost type were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges (Adjustments) Approved |  |  |  |  |  |  |  |  |  |
Six months ended December 31, 2020 |  | $ | 46 |  |  | $ | 4 |  |  | $ | (7) |  |  | $ | 3 |  |  | $ | 46 |
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 (Adjustments) |  |  |  |  |  |  |  |  |  |
Cumulative through June 30, 2020 |  | $ | 14 |  |  | $ | 65 |  |  | $ | 491 |  |  | $ | 304 |  |  | $ | 874 |
Six months ended December 31, 2020 |  | — |  |  | 5 |  |  | (10) |  |  | 5 |  |  | — |
Cumulative through December 31, 2020 |  | $ | 14 |  |  | $ | 70 |  |  | $ | 481 |  |  | $ | 309 |  |  | $ | 874 |
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 |  |  |  |  |  |  |  |  |  |
Six months ended December 31, 2020 |  | $ | — |  |  | $ | — |  |  | $ | 46 |  |  | $ | — |  |  | $ | 46 |
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 |
Six months ended December 31, 2020 |  | (12) |  |  | 1 |  |  | 1 |  |  | — |  |  | (10) |
Cumulative through December 31, 2020 |  | $ | 439 |  |  | $ | 28 |  |  | $ | 7 |  |  | $ | 7 |  |  | $ | 481 |
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges |  |  |  |  |  |  |  |  |  |
Six months ended December 31, 2020 |  | $ | 45 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 46 |
Schedule of changes in accrued restructuring charges | Changes in accrued restructuring charges for the six months ended December 31, 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) |  | (12) |  |  | 1 |  |  | 1 |  |  | — |  |  | (10) |
Cash payments |  | (36) |  |  | — |  |  | — |  |  | — |  |  | (36) |
Translation adjustments |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 2 |
Balance at December 31, 2020 |  | $ | 66 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 68 |
Changes in accrued restructuring charges for the six months ended December 31, 2020 relating to the PCBA Program were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Charges |  | $ | 45 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 46 |
Cash payments |  | (4) |  |  | — |  |  | (1) |  |  | — |  |  | (5) |
Balance at December 31, 2020 |  | $ | 41 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 41 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: 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(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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