Trade Receivables, Net (Tables)

3 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Schedule of Trade Receivables, Net and Changes in Allowance for Doubtful Accounts, Including Credit Losses

Trade receivables, net is summarized as follows:

($ in millions)	September 30, 2020		June 30, 2020
Trade receivables, gross	$	1,706	$	1,651
Less: Allowance for doubtful accounts	(33)		(35)
Trade receivables, net	$	1,673	$	1,616

The changes in allowance for doubtful accounts, including expected credit losses, during the three months ended September 30, 2020 and 2019 were as follows:

	Three Months Ended September 30,
($ in millions)	2020		2019
Balance as of June 30	$	(35)	$	(34)
Impact of adoption of ASU 2016-13 ("CECL") (1)	(7)		—
Recoveries/(charges) to income	4		(4)
Write-offs	6		—
Foreign currency and other	(1)		3
Balance as of September 30	$	(33)	$	(35)

(1)Refer to Note 2, "New Accounting Guidance" for more information.