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Research and Development
3 Months Ended
Sep. 27, 2019
Research and Development [Abstract]  
Research and Development
Note P — Research and Development
Company-sponsored research and development costs are expensed as incurred. These costs were $149 million and $72 million for the quarters ended September 27, 2019 and September 28, 2018, respectively, and are included in the “Engineering, selling and administrative expenses” line item in our Condensed Consolidated Statement of Income (Unaudited). Customer-sponsored research and development costs are incurred pursuant to contractual arrangements, principally U.S. Government-sponsored contracts requiring us to provide a product or service meeting certain defined performance or other specifications (such as designs), and are accounted for principally by the POC cost-to-cost revenue recognition method. Customer-sponsored research and development is included in our revenue and cost of product sales and services.