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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

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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.

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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.

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