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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables) | 3 Months Ended
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Sep. 30, 2021
Restructuring and Related Activities [Abstract] |
Schedule of aggregate restructuring and other activities | Charges associated with the Post-COVID Business Acceleration Program for the three months ended September 30, 2021 were as follows:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Total |  | $ | 1 |  |  | $ | (1) |  |  | $ | — |  |  | $ | 2 |  |  | $ | 2 |
Schedule of total cumulative charges expected to be incurred associated with restructuring and other activities | Total PCBA Program cumulative charges (adjustments) approved by the Company through September 30, 2021 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, 2021 |  | $ | 42 |  |  | $ | (6) |  |  | $ | 257 |  |  | $ | 21 |  |  | $ | 314 |
Three months ended September 30, 2021 |  | (20) |  |  | 9 |  |  | (8) |  |  | 1 |  |  | (18) |
Cumulative through September 30, 2021 |  | $ | 22 |  |  | $ | 3 |  |  | $ | 249 |  |  | $ | 22 |  |  | $ | 296 |
Schedule of total cumulative charges by type approved associated with restructuring initiatives | Included in the above table, cumulative PCBA Program restructuring initiatives approved by the Company through September 30, 2021 by major cost type were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges Approved |  |  |  |  |  |  |  |  |  |
Cumulative through June 30, 2021 |  | $ | 132 |  |  | $ | 108 |  |  | $ | 13 |  |  | $ | 4 |  |  | $ | 257 |
Three months ended September 30, 2021 |  | (8) |  |  | 2 |  |  | (2) |  |  | — |  |  | (8) |
Cumulative through September 30, 2021 |  | $ | 124 |  |  | $ | 110 |  |  | $ | 11 |  |  | $ | 4 |  |  | $ | 249 |
Schedule of total cumulative charges recorded associated with restructuring and other activities | 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 (Adjustments) |  |  |  |  |  |  |  |  |  |
Cumulative through June 30, 2021 |  | $ | 14 |  |  | $ | 2 |  |  | $ | 201 |  |  | $ | 4 |  |  | $ | 221 |
Three months ended September 30, 2021 |  | 1 |  |  | (1) |  |  | — |  |  | 2 |  |  | 2 |
Cumulative through September 30, 2021 |  | $ | 15 |  |  | $ | 1 |  |  | $ | 201 |  |  | $ | 6 |  |  | $ | 223 |
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, 2021 |  | $ | 119 |  |  | $ | 75 |  |  | $ | 6 |  |  | $ | 1 |  |  | $ | 201 |
Three months ended September 30, 2021 |  | (6) |  |  | 4 |  |  | 2 |  |  | — |  |  | — |
Cumulative through September 30, 2021 |  | $ | 113 |  |  | $ | 79 |  |  | $ | 8 |  |  | $ | 1 |  |  | $ | 201 |
Schedule of changes in accrued restructuring charges | Changes in accrued restructuring charges for the three months ended September 30, 2021 relating to the PCBA Program were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Balance at June 30, 2021 |  | $ | 101 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 101 |
Charges |  | (6) |  |  | 4 |  |  | 2 |  |  | — |  |  | —
Cash payments |  | (27) |  |  | — |  |  | (1) |  |  | — |  |  | (28) |
Noncash asset write-offs |  | — |  |  | (4) |  |  | — |  |  | — |  |  | (4) |
Translation adjustment |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30, 2021 |  | $ | 68 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 69 |

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- 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
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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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