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MERGER, RESTRUCTURING, AND OTHER ACCRUALS (Tables) | 3 Months Ended
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Mar. 28, 2015
Summary of Major Components of Merger, Restructuring and Other Operating Expenses, Net | The table below and narrative that follows summarize the major components of Merger, restructuring and other operating expenses, net.
|  | First Quarter |
(In millions) |  | 2015 |  |  | 2014 |
Merger related expenses |  |  |  |  |  |  |  |
Severance, retention, and relocation |  | $ | 5 |  |  | $ | 71 |
Transaction and integration |  |  | 24 |  |  |  | 21 |
Other related expenses (gain) |  |  | (14 | ) |  |  | 4 |
Total Merger related expenses |  |  | 15 |  |  |  | 96 |
International restructuring and certain other expenses |  |  | 13 |  |  |  | 5 |
Staples Acquisition expenses |  |  | 15 |  |  |  | — |
Total Merger, restructuring and other operating expenses, net |  | $ | 43 |  |  | $ | 101 |
Facility Closure and Severance Costs | Of the total $43 million Merger, restructuring and other expenses recognized in the first quarter 2015 Condensed Consolidated Statement of Operations, $22 million relates to Merger and restructuring balance sheet accruals and are included as Charges incurred in the table below. The remaining $21 million is excluded from the table below because these items are expensed as incurred, non-cash, or otherwise not associated with Merger and restructuring balance sheet accounts.
(In millions) |  | Beginning Balance |  |  | Charges Incurred |  |  | Cash Payments |  |  | Currency, Lease Accretion and Other Adjustments |  |  | Ending Balance |
2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Termination benefits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Merger-related accruals |  | $ | 31 |  |  | $ | 7 |  |  | $ | (11 | ) |  | $ | (1 | ) |  | $ | 26 |
European restructuring plan |  |  | 26 |  |  |  | 1 |  |  |  | (1 | ) |  |  | (4 | ) |  |  | 22 |
Other restructuring accruals |  |  | 8 |  |  |  | 3 |  |  |  | (5 | ) |  |  | — |  |  |  | 6 |
|  |  | 65 |  |  |  | 11 |  |  |  | (17 | ) |  |  | (5 | ) |  |  | 54 |
Lease and contract obligations, accruals for facilities closures and other costs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Merger-related accruals |  |  | 71 |  |  |  | — |  |  |  | (14 | ) |  |  | — |  |  |  | 57 |
European restructuring plan |  |  | — |  |  |  | 1 |  |  |  | (1 | ) |  |  | 1 |  |  |  | 1 |
Other restructuring accruals |  |  | 35 |  |  |  | 3 |  |  |  | (4 | ) |  |  | 1 |  |  |  | 35 |
Acquired entity accruals |  |  | 36 |  |  |  | 1 |  |  |  | (3 | ) |  |  | — |  |  |  | 34 |
Staples Acquisition related accruals |  |  | — |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | 6 |
|  |  | 142 |  |  |  | 11 |  |  |  | (22 | ) |  |  | 2 |  |  |  | 133 |
Total |  | $ | 207 |  |  | $ | 22 |  |  | $ | (39 | ) |  | $ | (3 | ) |  | $ | 187 |

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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