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MERGER, RESTRUCTURING, AND OTHER ACCRUALS (Tables)

3 Months Ended

Mar. 26, 2016

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)		2016				2015
Merger related expenses
Severance, retention, and relocation		$	1			$	5
Transaction and integration			11				24
Facility closure, contract termination and other costs, net			2				(14	)
Total Merger related expenses			14				15
International restructuring and certain other expenses
Severance and retention			4				5
Integration			—				2
Other related expenses			1				6
Total International restructuring and certain other expenses			5				13
Staples Acquisition expenses:
Retention			3				6
Transaction			22				9
Total Staples Acquisition expenses			25				15
Total Merger, restructuring and other operating expenses, net		$	44			$	43

Facility Closure and Severance Costs

The activity in the merger and restructuring accruals is presented in the table below. 

(In millions)		Beginning Balance				Charges Incurred				Cash Payments				Currency, Lease Accretion and Other Adjustments				Ending Balance
2016
Termination benefits
Merger related accruals		$	16			$	2			$	(3	)		$	(2	)		$	13
European restructuring plan			42				1				(7	)			1				37
Other restructuring accruals			1				3				(1	)			1				4
Lease and contract obligations, accruals for facilities closures and other costs
Merger related accruals			77				(1	)			(18	)			3				61
European restructuring plan			1				—				—				—				1
Other restructuring accruals			25				—				(4	)			3				24
Acquired entity accruals			25				(2	)			—				—				23
Staples Acquisition related accruals			72				3				(75	)			—				—
Total		$	259			$	6			$	(108	)		$	6			$	163

X

- 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 50
-Paragraph 1
-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)
-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

Reference 3: 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

+ Details

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X

- 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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Data Type:	nonnum:textBlockItemType
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