INVENTORY AND PROMOTIONAL MERCHANDISE (Details) - USD ($) $ in Millions	Jun. 30, 2018	Jun. 30, 2017
INVENTORY AND PROMOTIONAL MERCHANDISE
Raw materials	$ 432	$ 334
Work in process	222	194
Finished goods	798	762
Promotional merchandise	166	189
Inventory and promotional merchandise, net	$ 1,618	$ 1,479

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Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.

+ References

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-Publisher FASB
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Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.

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- Definition

Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.

+ References

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Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

+ References

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Amount, after of valuation reserves and allowances, of inventory, classified as other, expected to be sold, or consumed within one year or operating cycle, if longer.

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