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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables)

9 Months Ended

Mar. 31, 2023

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, 2023 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, 2023						$	4					$	—					$	6					$	4					$	14
Nine months ended March 31, 2023						$	10					$	(1)					$	12					$	7					$	28

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
Nine months ended March 31, 2023						10						(1)						12						7						28
Cumulative through March 31, 2023						$	28					$	6					$	322					$	20					$	376

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
Nine months ended March 31, 2023						(8)						20						(3)						3						12
Cumulative through March 31, 2023						$	195					$	106					$	16					$	5					$	322

Schedule of changes in accrued restructuring charges

Changes in accrued restructuring charges for the nine months ended March 31, 2023 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						(8)						20						(3)						3						12
Cash payments						(27)						—						(1)						(3)						(31)
Non-cash asset write-offs						—						(20)						—						—						(20)
Translation and other adjustments						(5)						—						4						—						(1)
Balance at March 31, 2023						$	85					$	—					$	—					$	—					$	85

X

- Definition

Tabular disclosure of total cumulative charges by type associated with restructuring and other activities.

+ References

No definition available.

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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)
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 420
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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.

+ 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 https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
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