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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Accrued Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2020	Jun. 30, 2020
Accounting Policies [Abstract]
Advertising, merchandising and sampling	$ 353	$ 256
Employee compensation	494	424
Deferred revenue	365	222
Payroll and other taxes	392	250
Accrued income taxes	319	208
Sales return accrual	285	212
Accrued general and administrative expenses	295	233
Other	761	600
Other accrued liabilities	$ 3,264	$ 2,405

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