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LEASES (Impact of ASC 842) (Details) - USD ($) $ in Millions | Jun. 27, 2019 | Jun. 24, 2020 | Jun. 26, 2019
--- | --- | --- | ---
Effect of new accounting pronouncements [Line Items] |  |  |  |  |  |  |
Current assets(1) |  | $ 177.3 | [1] | $ 224.4 |  | $ 177.0 | [1]
Operating lease assets (Note 4) |  | 1,034.3 | [2] | 1,054.6 | [3] | 0.0 | [2]
Deferred income taxes, net (Note 4) |  | 46.9 | [4] | 38.2 |  | 112.0 | [4]
Intangibles, net(1) | [1] | 18.2 |  |  |  | 22.3 |
Operating lease liabilities (Note 4) |  | 110.8 | [5] | 117.3 | [3] | 0.0 | [5]
Other accrued liabilities |  | 102.8 | [1],[6] | 100.6 |  | 141.1 | [1],[6]
Long-term operating lease liabilities, less current portion (Note 4) |  | 1,044.9 | [5] | 1,061.6 | [3] | 0.0 | [5]
Deferred gain on sale leaseback transactions (Note 4) |  | 0.0 | [6] | 0.0 |  | 255.3 | [6]
Other liabilities(1) |  | 60.4 | [1] | 67.1 |  | 153.0 | [1]
Retained (deficit) earnings |  | 2,967.1 |  | (397.5) |  | 2,771.2 |
Deferred sale leaseback gains(2) | [7] |  |  | 0.0 |  | 19.3 |
Deferred gain on sale leaseback transactions |  |  |  | 0.0 |  | 68.6 |
Deferred Tax Liabilities, Net |  |  |  | 331.8 |  | $ 41.8 |
Accounting Standards Update 2016-02 [Member] |  |  |  |  |  |  |
Effect of new accounting pronouncements [Line Items] |  |  |  |  |  |  |
Retained (deficit) earnings |  |  |  | $ 195.9 |  |  |
Operating Lease, Impairment Loss |  | 15.5 |  |  |  |  |
Deferred gain on sale leaseback transactions |  | 68.6 |  |  |  |  |
Deferred Tax Liabilities, Net |  | 3.5 |  |  |  |  |
Revision of Prior Period, Accounting Standards Update, Adjustment [Member] |  |  |  |  |  |  |
Effect of new accounting pronouncements [Line Items] |  |  |  |  |  |  |
Current assets(1) | [1] | 0.3 |  |  |  |  |
Operating lease assets (Note 4) | [2] | 1,034.3 |  |  |  |  |
Deferred income taxes, net (Note 4) | [4] | (65.1) |  |  |  |  |
Intangibles, net(1) | [1] | (4.1) |  |  |  |  |
Operating lease liabilities (Note 4) | [5] | 110.8 |  |  |  |  |
Other accrued liabilities | [1],[6] | (38.3) |  |  |  |  |
Long-term operating lease liabilities, less current portion (Note 4) | [5] | 1,044.9 |  |  |  |  |
Deferred gain on sale leaseback transactions (Note 4) | [6] | (255.3) |  |  |  |  |
Other liabilities(1) | [1] | (92.6) |  |  |  |  |
Retained (deficit) earnings |  | $ 195.9 |  |  |  |  |
[1] | (1) The following prior lease balances were reclassified into Operating lease assets upon adoption of ASC 842:
– | Current assets adjustment related to the prepaid rent.
– | Intangibles, net adjustment related to the favorable lease asset position.
– | Other accrued liabilities and Other liabilities balances adjustments related to the current and long-term portions of straight-line rent balances, unfavorable lease liability positions, exit-related lease accruals, and landlord contributions.
Additionally, Other accrued liabilities included $19.3 million of deferred gain on sale leaseback transactions that was eliminated as a cumulative effect adjustment to Retained earnings upon adoption, refer to (5) below, and Note 13 - Accrued and Other Liabilities at June 26, 2019 for further details.
[2] | (2) Operating lease assets represent the capitalization of operating lease assets equal to the amount of recognized operating lease liability as described in (4) below, adjusted by the net carrying amounts described in (1) above, and $15.5 million related to the impairment of certain operating lease assets for restaurant facilities previously fully impaired under our long-lived asset impairment policy that were recorded to Retained earnings.
[3] | (2) Operating lease assets are recorded in Operating lease assets and the related current and long-term lease liabilities are recorded within Operating lease liabilities and Long-term operating lease liabilities, less current portion, respectively.
[4] | (3) Deferred income taxes, net was reduced by $68.6 million related to the elimination of the deferred gain on sale leaseback transactions as described in (5) below, partially offset by $3.5 million related to the impact of adopting ASC 842 and recording the operating lease assets and liabilities.
[5] | (4) Operating lease liabilities, both current and long-term, represents the liabilities based on the present value of the lease payments, consisting of fixed costs and certain rent escalations, using our incremental borrowing rate applicable to the lease term upon date of adoption.
[6] | (5) Deferred gain on sale leaseback transactions balance of $255.3 million, the related short-term deferred gain balance recorded within Other accrued liabilities of $19.3 million, and the associated Deferred income taxes, net of $68.6 million as described in (3) above, were eliminated upon ASC 842 adoption into Retained earnings as required by ASC 842 using the alternative transition method. No further gain will be amortized to Other (gains) and charges in the Consolidated Statements of Comprehensive Income effective fiscal 2020.
[7] | (2) Deferred sale leaseback gains at June 26, 2019 related to the current portion of the deferred gain on the sale leaseback transactions executed during the fiscal 2019. Upon the adoption of ASC 842, in fiscal 2020, the Deferred sale leaseback gains were eliminated as a cumulative effect adjustment to Retained earnings. Additionally, Straight-line rent and Landlord contributions balances were reclassified as a decrease to Operating lease assets upon the adoption of ASC 842. Refer to Note 4 - Leases for further details.

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