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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables)

3 Months Ended

Sep. 30, 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 months ended September 30, 2022 were as follows:

						Sales Returns (included in Net Sales)						Cost of Sales						Operating Expenses												Total
(In millions)																		Restructuring Charges						Other Charges
Total						$	5					$	(1)					$	2					$	—					$	6

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, 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, 2022						$	43					$	9					$	424					$	39					$	515
Three months ended September 30, 2022						—						—						—						—						—
Cumulative through September 30, 2022						$	43					$	9					$	424					$	39					$	515

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, 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, 2022						$	215					$	161					$	43					$	5					$	424
Three months ended September 30, 2022						—						—						—						—						—
Cumulative through September 30, 2022						$	215					$	161					$	43					$	5					$	424

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, 2022						$	18					$	7					$	310					$	13					$	348
Three months ended September 30, 2022						5						(1)						2						—						6
Cumulative through September 30, 2022						$	23					$	6					$	312					$	13					$	354

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, 2022						$	203					$	86					$	19					$	2					$	310
Three months ended September 30, 2022						(1)						9						(6)						—						2
Cumulative through September 30, 2022						$	202					$	95					$	13					$	2					$	312

Schedule of changes in accrued restructuring charges

Changes in accrued restructuring charges for the three months ended September 30, 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, 2022						$	125					$	—					$	—					$	—					$	125
Charges						(1)						9						(6)						—						2
Cash payments						(10)						—						—						—						(10)
Non-cash asset write-offs						—						(9)						—						—						(9)
Translation and other adjustments						(8)						—						7						—						(1)
Balance at September 30, 2022						$	106					$	—					$	1					$	—					$	107

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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
-Topic 420
-SubTopic 10
-Section S99
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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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-Publisher FASB
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