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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables)

3 Months Ended

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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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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-Publisher FASB
-Name Accounting Standards Codification
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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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