XML 37 R26.htm IDEA: XBRL DOCUMENT
v3.21.1

CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables) | 9 Months Ended
--- | ---
Mar. 31, 2021
Restructuring and Related Activities [Abstract] |
Schedule of aggregate restructuring and other activities | Charges associated with restructuring activities for the three months ended March 31, 2021 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 |  | $ | — |  |  | $ | (1) |  |  | $ | 3 |  |  | $ | 4 |  |  | $ | 6 |
Post-COVID Business Acceleration Program |  | 10 |  |  | 5 |  |  | 121 |  |  | 3 |  |  | 139 |
Total |  | $ | 10 |  |  | $ | 4 |  |  | $ | 124 |  |  | $ | 7 |  |  | $ | 145 |
Charges associated with restructuring activities for the nine months ended March 31, 2021 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 |  | $ | — |  |  | $ | 4 |  |  | $ | (7) |  |  | $ | 9 |  |  | $ | 6 |
Post-COVID Business Acceleration Program |  | 10 |  |  | 5 |  |  | 167 |  |  | 3 |  |  | 185 |
Total |  | $ | 10 |  |  | $ | 9 |  |  | $ | 160 |  |  | $ | 12 |  |  | $ | 191 |
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 |
Nine months ended March 31, 2021 |  | 1 |  |  | — |  |  | (11) |  |  | 10 |  |  | — |
Cumulative through March 31, 2021 |  | $ | 14 |  |  | $ | 85 |  |  | $ | 500 |  |  | $ | 368 |  |  | $ | 967 |
The PCBA Program cumulative charges approved by the Company through March 31, 2021 were:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Total Charges (Adjustments) Approved |  |  |  |  |  |  |  |  |  |
Nine months ended March 31, 2021 |  | $ | 39 |  |  | $ | (6) |  |  | $ | 180 |  |  | $ | 17 |  |  | $ | 230 |
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 |
Nine months ended March 31, 2021 |  | (13) |  |  | — |  |  | 2 |  |  | — |  |  | (11) |
Cumulative through March 31, 2021 |  | $ | 447 |  |  | $ | 28 |  |  | $ | 9 |  |  | $ | 16 |  |  | $ | 500 |
Included in the above table, cumulative PCBA Program restructuring initiatives approved by the Company through March 31, 2021 by major cost type were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges Approved |  |  |  |  |  |  |  |  |  |
Nine months ended March 31, 2021 |  | $ | 73 |  |  | $ | 99 |  |  | $ | 5 |  |  | $ | 3 |  |  | $ | 180 |
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 |
Nine months ended March 31, 2021 |  | — |  |  | 4 |  |  | (7) |  |  | 9 |  |  | 6 |
Cumulative through March 31, 2021 |  | $ | 14 |  |  | $ | 69 |  |  | $ | 484 |  |  | $ | 313 |  |  | $ | 880 |
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 |  |  |  |  |  |  |  |  |  |
Nine months ended March 31, 2021 |  | $ | 10 |  |  | $ | 5 |  |  | $ | 167 |  |  | $ | 3 |  |  | $ | 185 |
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 |
Nine months ended March 31, 2021 |  | (10) |  |  | — |  |  | 1 |  |  | 2 |  |  | (7) |
Cumulative through March 31, 2021 |  | $ | 441 |  |  | $ | 27 |  |  | $ | 7 |  |  | $ | 9 |  |  | $ | 484 |
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs(1) |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges |  |  |  |  |  |  |  |  |  |
Nine months ended March 31, 2021 |  | $ | 70 |  |  | $ | 93 |  |  | $ | 4 |  |  | $ | — |  |  | $ | 167 |
(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 | Changes in accrued restructuring charges for the nine months ended March 31, 2021 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) |  | (10) |  |  | — |  |  | 1 |  |  | 2 |  |  | (7) |
Cash payments |  | (50) |  |  | — |  |  | (1) |  |  | — |  |  | (51) |
Translation adjustments |  | 1 |  |  | — |  |  | — |  |  | — |  |  | 1 |
Balance at March 31, 2021 |  | $ | 53 |  |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 55 |
Changes in accrued restructuring charges for the nine months ended March 31, 2021 relating to the PCBA Program were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Charges |  | $ | 70 |  |  | $ | 93 |  |  | $ | 4 |  |  | $ | — |  |  | $ | 167 |
Cash payments |  | (8) |  |  | — |  |  | (4) |  |  | — |  |  | (12) |
Noncash asset write-offs |  | — |  |  | (93) |  |  | — |  |  | — |  |  | (93) |
Balance at March 31, 2021 |  | $ | 62 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 62 |

X
- Definition Tabular disclosure of the total cumulative restructuring charges and other charges expected to be incurred. + References No definition available. + Details
Name: | el_ScheduleOfRestructuringAndOtherChargesExpectedToBeIncurredTableTextBlock
Namespace Prefix: | el_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the total cumulative charges approved associated with restructuring initiatives. + References No definition available. + Details
Name: | el_ScheduleOfTotalCumulativeChargesApprovedAssociatedWithRestructuringInitiativesTableTextBlock
Namespace Prefix: | el_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of total cumulative charges by type associated with restructuring and other activities. + References No definition available. + Details
Name: | el_ScheduleOfTotalCumulativeChargesByTypeRecordedAssociatedWithRestructuringAndOtherActivitiesTableTextBlockTableTextBlock
Namespace Prefix: | el_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of total cumulative charges recorded associated with restructuring and other activities. + References No definition available. + Details
Name: | el_ScheduleOfTotalCumulativeChargesRecordedAssociatedWithRestructuringAndOtherActivitiesTableTextBlock
Namespace Prefix: | el_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfRestructuringReserveByTypeOfCostTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration