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INCOME TAXES - Components of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Jun. 30, 2023 | Jun. 30, 2022
--- | --- | ---
Deferred income tax assets: |  |
Inventories | $ 7.5 | $ 8.3
Accruals and allowances | 54.9 | 58.6
Sales returns | 19.1 | 17.3
Share-based compensation | 4.8 | 5.1
Employee benefits | 55.6 | 60.3
Net operating loss carry forwards and tax credits | 241.4 | 296.4
Capital loss carry forwards | 0.3 | 1.1
Interest expense limitation carry forward | 47.5 | 28.5
Lease liability | 28.6 | 30.6
Principal relocation lease liability | 424.0 | 434.0
Property, plant and equipment | 13.0 | 0.0
Other | 48.4 | 31.7
Less: valuation allowances | (60.7) | (41.7)
Net deferred income tax assets | 884.4 | 930.2
Deferred income tax liabilities: |  |
Intangible assets | 817.4 | 811.9
Property, plant and equipment | 0.0 | 9.2
Licensing rights | 27.8 | 25.7
Right of use asset | 28.6 | 31.2
Other | 80.5 | 69.4
Deferred income tax liabilities | 954.3 | 947.4
Net deferred income tax (liability) asset | $ (69.9) | $ (17.2)

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