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RESTRUCTURING COSTS (Tables)

12 Months Ended

Jun. 30, 2021

Restructuring and Related Activities [Abstract]

Restructuring costs

Restructuring costs for the fiscal years ended June 30, 2021, 2020 and 2019 are presented below:

			Year Ended June 30,
			2021						2020						2019
Transformation Plan			$	73.2					$	156.6					$	—
Other Restructuring			(9.6)						(26.4)						34.2
Total			$	63.6					$	130.2					$	34.2

The following table presents aggregate restructuring charges for the program:

			Severance and Employee Benefits												Fixed Asset Write-offs						Other Exit Costs						Total
Fiscal 2020			$	151.2											$	(1.1)					$	6.5					$	156.6
Fiscal 2021			73.4												(0.5)						0.3						73.2
Cumulative through June 30, 2021			$	224.6											$	(1.6)					$	6.8					$	229.8

Restructuring liability

The related liability balance and activity of restructuring costs for the Transformation Plan restructuring costs are presented below:

			Severance and Employee Benefits												Fixed Asset Write-offs						Other Exit Costs(a)						Total Program Costs
Balance—July 1, 2020			$	131.9											$	—					$	0.7					$	132.6
Restructuring charges			106.5												(0.5)						0.4						106.4
Payments			(88.0)												—						(0.8)						(88.8)
Changes in estimates			(33.1)												—						(0.1)						(33.2)
Non-cash utilization			—												0.5						—						0.5
Adjustment for sale of Wella Business			(0.6)												—						—						(0.6)
Effect of exchange rates			5.8												—						0.1						5.9
Balance—June 30, 2021			$	122.5											$	—					$	0.3					$	122.8

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- 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

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-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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- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
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-URI http://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))
-URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747

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