Effect On Retained Earning Accumulated Deficit Due To Change In Measurement Date Net Of Tax.

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Effect On Stockholders Equity Due To Change In Measurement Date Net Of Tax.

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The net increase or decrease of changes in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the substantive plan.

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1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.

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The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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The amount of contributions made by plan participants. This item represents a periodic increase to the plan obligation and an increase to plan assets.

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The amount of the aggregate benefits expected to be paid in the five fiscal years thereafter (the aggregate amount of benefits expected to be paid in years 6 through 10 after the date of the latest statement of financial position).

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The amount of the benefits expected to be paid in Year 5.

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The amount of the benefits expected to be paid in Year 4.

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The amount of the benefits expected to be paid in Year 1.

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The amount of the benefits expected to be paid in Year 3.

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The amount of the benefits expected to be paid in Year 2.

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The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

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The amount of increase or decrease due to a change in the terms of an existing plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered.

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The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

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The amount of increase related to special termination benefits offered to and accepted by employees in connection with their termination of employment that are only offered for a short period of time. A situation involving termination benefits may also involve a curtailment.

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Net of tax adjustment increasing or decreasing accumulated other comprehensive income due to a change in the measurement date for a defined benefit pension and other postretirement plan in the initial application of the measurement provisions of FAS 158.

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Pension and Other Postretirement Benefits (Details) (USD $) In Millions	12 Months Ended
	Apr. 30, 2011	Apr. 30, 2010	Apr. 30, 2009	Apr. 30, 2008
Annual Pension and Other Postretirement Benefit Expenses as Per Changed Measurement Date
Retained earnings				$ (3)
Accumulated other comprehensive income				9
Total				6
Pension Benefits [Member]
Annual Pension and Other Postretirement Benefit Expenses as Per Changed Measurement Date
Retained earnings				(2)
Accumulated other comprehensive income				8
Total				6
Change in present value of pension and other postretirement benefit
Obligation at beginning of year	577	415
Service cost	16	10	13
Interest cost	33	32	30
Net actuarial (gain) loss	10	143
Benefits paid	(24)	(23)
Special termination benefits	1		1
Obligation at end of year	613	577	415
Expected benefit payments over the next 10 years
2012	25
2013	26
2014	28
2015	29
2016	30
2017-2021	179
Medical and Life Insurance Benefits [Member]
Annual Pension and Other Postretirement Benefit Expenses as Per Changed Measurement Date
Retained earnings				(1)
Accumulated other comprehensive income				1
Total				0
Change in present value of pension and other postretirement benefit
Obligation at beginning of year	58	44
Service cost	1	1	1
Interest cost	3	3	3
Net actuarial (gain) loss	(10)	12
Plan amendments	6
Retiree contributions	2	2
Benefits paid	(4)	(4)
Obligation at end of year	56	58	44
Expected benefit payments over the next 10 years
2012	3
2013	3
2014	3
2015	3
2016	3
2017-2021	$ 18