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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables) | 9 Months Ended
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Mar. 31, 2022
Restructuring and Related Activities [Abstract] |
Schedule of aggregate restructuring and other activities | Charges associated with the Post-COVID Business Acceleration Program for the three and nine months ended March 31, 2022 were as follows:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Three months ended March 31, 2022 |  | $ | 1 |  |  | $ | — |  |  | $ | 17 |  |  | $ | 1 |  |  | $ | 19 |
Nine months ended March 31, 2022 |  | $ | 3 |  |  | $ | (2) |  |  | $ | 24 |  |  | $ | 6 |  |  | $ | 31 |
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 March 31, 2022 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 |
Nine months ended March 31, 2022 |  | (19) |  |  | 9 |  |  | 5 |  |  | 2 |  |  | (3) |
Cumulative through March 31, 2022 |  | $ | 23 |  |  | $ | 3 |  |  | $ | 262 |  |  | $ | 23 |  |  | $ | 311 |
The following presents the restructuring initiatives approved from April 1, 2022 to April 26, 2022 by major cost type:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Approval Period |  |  |  |  |  |  |  |  |  |
April 1, 2022 - April 26, 2022 |  | $ | — |  |  | $ | — |  |  | $ | 50 |  |  | $ | — |  |  | $ | 50 |
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 March 31, 2022 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, 2021 |  | $ | 132 |  |  | $ | 108 |  |  | $ | 13 |  |  | $ | 4 |  |  | $ | 257 |
Nine months ended March 31, 2022 |  | 3 |  |  | 4 |  |  | (1) |  |  | (1) |  |  | 5 |
Cumulative through March 31, 2022 |  | $ | 135 |  |  | $ | 112 |  |  | $ | 12 |  |  | $ | 3 |  |  | $ | 262 |
Included in the above table, cumulative restructuring initiatives approved by the Company from April 1, 2022 to April 26, 2022 were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Approval Period |  |  |  |  |  |  |  |  |  |
April 1, 2022 - April 26, 2022 |  | $ | — |  |  | $ | 34 |  |  | $ | 16 |  |  | $ | — |  |  | $ | 50 |
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 |
Nine months ended March 31, 2022 |  | 3 |  |  | (2) |  |  | 24 |  |  | 6 |  |  | 31 |
Cumulative through March 31, 2022 |  | $ | 17 |  |  | $ | — |  |  | $ | 225 |  |  | $ | 10 |  |  | $ | 252 |
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 |
Nine months ended March 31, 2022 |  | 5 |  |  | 7 |  |  | 11 |  |  | 1 |  |  | 24 |
Cumulative through March 31, 2022 |  | $ | 124 |  |  | $ | 82 |  |  | $ | 17 |  |  | $ | 2 |  |  | $ | 225 |
Schedule of changes in accrued restructuring charges | Changes in accrued restructuring charges for the nine months ended March 31, 2022 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 |  | 5 |  |  | 7 |  |  | 11 |  |  | 1 |  |  | 24
Cash payments |  | (39) |  |  | — |  |  | (11) |  |  | (1) |  |  | (51) |
Non-cash asset write-offs |  | — |  |  | (7) |  |  | — |  |  | — |  |  | (7) |
Translation and other adjustments |  | (7) |  |  | — |  |  | — |  |  | — |  |  | (7) |
Balance at March 31, 2022 |  | $ | 60 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 60 |

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