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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables) | 12 Months Ended
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Jun. 30, 2023
Restructuring and Related Activities [Abstract] |
Schedule of aggregate restructuring and other activities | During fiscal 2023, the Company incurred charges associated with the Post-COVID Business Acceleration Program restructuring activities as follows:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Post-COVID Business Acceleration Program |  | $ | 27 |  |  | $ | 3 |  |  | $ | 35 |  |  | $ | 12 |  |  | $ | 77 |
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 |  |  |  |  |  |  |  |  |  |
Fiscal 2021 |  | $ | 14 |  |  | $ | 2 |  |  | $ | 201 |  |  | $ | 4 |  |  | $ | 221 |
Fiscal 2022 |  | 4 |  |  | 5 |  |  | 109 |  |  | 9 |  |  | 127 |
Fiscal 2023 |  | 27 |  |  | 3 |  |  | 35 |  |  | 12 |  |  | 77 |
Cumulative through June 30, 2023 |  | $ | 45 |  |  | $ | 10 |  |  | $ | 345 |  |  | $ | 25 |  |  | $ | 425 |
Schedule of total cumulative charges by type recorded associated with restructuring and other activities |
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs(1) |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges (Adjustments) |  |  |  |  |  |  |  |  |  |
Fiscal 2021 |  | $ | 119 |  |  | $ | 75 |  |  | $ | 6 |  |  | $ | 1 |  |  | $ | 201 |
Fiscal 2022 |  | 84 |  |  | 11 |  |  | 13 |  |  | 1 |  |  | 109 |
Fiscal 2023 |  | 3 |  |  | 31 |  |  | (2) |  |  | 3 |  |  | 35 |
Cumulative through June 30, 2023 |  | $ | 206 |  |  | $ | 117 |  |  | $ | 17 |  |  | $ | 5 |  |  | $ | 345 |
(1)Asset-related costs include fiscal 2021 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 fiscal year ended June 30, 2023 relating to the PCBA Program were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Charges |  | $ | 119 |  |  | $ | 75 |  |  | $ | 6 |  |  | $ | 1 |  |  | $ | 201 |
Cash payments |  | (18) |  |  | — |  |  | (6) |  |  | (1) |  |  | (25) |
Non-cash asset write-offs |  | — |  |  | (75) |  |  | — |  |  | — |  |  | (75) |
Balance at June 30, 2021 |  | 101 |  |  | — |  |  | — |  |  | — |  |  | 101 |
Charges |  | 84 |  |  | 11 |  |  | 13 |  |  | 1 |  |  | 109 |
Cash payments |  | (52) |  |  | — |  |  | (13) |  |  | 1 |  |  | (64) |
Non-cash asset write-offs |  | — |  |  | (11) |  |  | — |  |  | — |  |  | (11) |
Translation and other adjustments |  | (8) |  |  | — |  |  | — |  |  | $ | (2) |  |  | $ | (10) |
Balance at June 30, 2022 |  | 125 |  |  | — |  |  | — |  |  | — |  |  | 125 |
Charges |  | 3 |  |  | 31 |  |  | (2) |  |  | 3 |  |  | $ | 35 |
Cash payments |  | (40) |  |  | — |  |  | (1) |  |  | (3) |  |  | $ | (44) |
Non-cash asset write-offs |  | — |  |  | (31) |  |  | — |  |  | — |  |  | $ | (31) |
Translation and other adjustments |  | (7) |  |  | — |  |  | 4 |  |  | — |  |  | $ | (3) |
Balance at June 30, 2023 |  | $ | 81 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 82 |

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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 -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + 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 -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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