Adjustment to additional paid in capital resulting from the recognition of convertible debt instruments as two separate components - a debt component and an equity component. This bifurcation may result in a basis difference associated with the liability component that represents a temporary difference for purposes of applying accounting for income taxes. The initial recognition of deferred taxes for the tax effect of that temporary difference is as an adjustment to additional paid in capital.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 25
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=51819886&loc=SL6014347-161799

Consolidated Statements of Shareholders' Equity - USD ($) $ in Millions	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Treasury Stock	Additional Paid-In Capital	Additional Paid-In Capital Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss)	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment
Beginning balance at Jun. 30, 2017	$ 11,418	$ 51	$ 3	$ (1,666)	$ 4,506	$ (19)	$ (58)	$ 8,633	$ 70
Beginning balance (in shares) at Jun. 30, 2017			312,000,000	18,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	675							675
Employee stock plans	49			$ 813	(764)
Employee stock plans (in shares)				9,000,000
Stock-based compensation	377				377
Equity value of convertible debt issuance, net of deferred taxes	125				125
Repurchases of common stock	(591)			$ (591)
Repurchases of common stock (in shares)				7,000,000
Dividends to shareholders	(592)				29			(621)
Actuarial pension gain	(1)						(1)
Foreign currency translation adjustment	18						18
Net unrealized gain on derivative contracts and available-for-sale securities	2						2
Ending balance at Jun. 29, 2018	11,531	56	$ 3	$ (1,444)	4,254		(39)	8,757	56
Ending balance (in shares) at Jun. 29, 2018			312,000,000	16,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(754)							(754)
Employee stock plans	3			$ 739	(736)
Employee stock plans (in shares)				7,000,000
Stock-based compensation	306				306
Repurchases of common stock	(563)			$ (563)
Repurchases of common stock (in shares)				8,000,000
Dividends to shareholders	(583)				27			(610)
Actuarial pension gain	(34)						(34)
Foreign currency translation adjustment	25						25
Net unrealized loss on derivative contracts	(20)						(20)
Ending balance at Jun. 28, 2019	9,967	$ (5)	$ 3	$ (1,268)	3,851		(68)	7,449	$ (5)
Ending balance (in shares) at Jun. 28, 2019			312,000,000	17,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(250)							(250)
Employee stock plans	69			$ 531	(462)
Employee stock plans (in shares)				7,000,000
Stock-based compensation	$ 308				308
Repurchases of common stock (in shares)	0
Dividends to shareholders	$ (449)				20			(469)
Actuarial pension gain	(5)						(5)
Foreign currency translation adjustment	(6)						(6)
Net unrealized loss on derivative contracts	(78)						(78)
Ending balance at Jul. 03, 2020	$ 9,551		$ 3	$ (737)	$ 3,717		$ (157)	$ 6,725
Ending balance (in shares) at Jul. 03, 2020			312,000,000	10,000,000