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MERGER, ACQUISITION TERMINATION, AND RESTRUCTURING ACTIVITY (Tables) | 12 Months Ended
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Dec. 31, 2016
Summary of Major Components of Merger, Restructuring and Other Operating (Income) Expenses, Net | The table below summarizes the major components of Merger, restructuring and other operating (income) expenses, net.
(In millions) |  | 2016 |  |  | 2015 |  |  | 2014 |
Merger expenses: |  |  |  |  |  |  |  |  |  |  |  |
Severance, retention, and relocation |  | $ | — |  |  | $ | 15 |  |  | $ | 148 |
Transaction and integration |  |  | 37 |  |  |  | 81 |  |  |  | 124 |
Facility closure, contract termination, and other expenses, net |  |  | 27 |  |  |  | 44 |  |  |  | 62 |
Total Merger related expenses |  |  | 64 |  |  |  | 140 |  |  |  | 334 |
Staples Acquisition (income) expenses: |  |  |  |  |  |  |  |  |  |  |  |
Retention |  |  | 15 |  |  |  | 65 |  |  |  | — |
Transaction |  |  | 43 |  |  |  | 37 |  |  |  | — |
Termination Fee |  |  | (250 | ) |  |  | — |  |  |  | — |
Total Staples Acquisition (income) expenses |  |  | (192 | ) |  |  | 102 |  |  |  | — |
Comprehensive Business Review expenses: |  |  |  |  |  |  |  |  |  |  |  |
Severance |  |  | 22 |  |  |  | — |  |  |  | — |
Facility closure, contract termination, professional fees and other expenses, net |  |  | 26 |  |  |  | — |  |  |  | — |
Total Comprehensive Business Review expenses |  |  | 48 |  |  |  | — |  |  |  | — |
Total Merger, restructuring and other operating (income) expenses, net |  | $ | (80 | ) |  | $ | 242 |  |  | $ | 334 |
Facility Closure and Severance Costs | These charges are excluded from the table below because they are expensed as incurred, non-cash, or otherwise not associated with the merger and restructuring balance sheet accounts.
(In millions) |  | Beginning Balance |  |  | Charges Incurred |  |  | Cash Payments |  |  | Lease Accretion and Other Adjustments |  |  | Ending Balance |
2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Termination benefits: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Merger-related accruals |  | $ | 16 |  |  | $ | — |  |  | $ | (9 | ) |  | $ | (2 | ) |  | $ | 5 |
Comprehensive Business Review |  |  | — |  |  |  | 19 |  |  |  | (11 | ) |  |  | — |  |  |  | 8 |
Lease and contract obligations, accruals for facilities closures and other costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Merger-related accruals |  |  | 77 |  |  |  | 22 |  |  |  | (62 | ) |  |  | 3 |  |  |  | 40 |
Comprehensive Business Review |  |  | — |  |  |  | 19 |  |  |  | (6 | ) |  |  | — |  |  |  | 13 |
Other restructuring accruals |  |  | 14 |  |  |  | (2 | ) |  |  | (8 | ) |  |  | 1 |  |  |  | 5 |
Acquired entity accruals |  |  | 25 |  |  |  | (3 | ) |  |  | (7 | ) |  |  | 3 |  |  |  | 18 |
Staples acquisition related accruals |  |  | 64 |  |  |  | 15 |  |  |  | (79 | ) |  |  | — |  |  |  | — |
Total |  | $ | 196 |  |  | $ | 70 |  |  | $ | (182 | ) |  | $ | 5 |  |  | $ | 89 |
2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Termination benefits: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Merger-related accruals |  | $ | 31 |  |  | $ | 16 |  |  | $ | (31 | ) |  | $ | — |  |  | $ | 16 |
Lease and contract obligations, accruals for facilities closures and other costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Merger-related accruals |  |  | 71 |  |  |  | 76 |  |  |  | (70 | ) |  |  | — |  |  |  | 77 |
Other restructuring accruals |  |  | 23 |  |  |  | (1 | ) |  |  | (10 | ) |  |  | 2 |  |  |  | 14 |
Acquired entity accruals |  |  | 36 |  |  |  | 3 |  |  |  | (15 | ) |  |  | 1 |  |  |  | 25 |
Staples acquisition related accruals |  |  | — |  |  |  | 64 |  |  |  | — |  |  |  | — |  |  |  | 64 |
Total merger and restructuring accruals |  | $ | 161 |  |  | $ | 158 |  |  | $ | (126 | ) |  | $ | 3 |  |  | $ | 196 |

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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 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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- 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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