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Investigations and Out of Period Adjustments (Tables)
12 Months Ended
Mar. 28, 2014
Out of period adjustments [Abstract]  
Investigations and out of period adjustments
Out of period adjustments recorded during fiscal 2014 and 2013 had the following impact on select line items of the Consolidated Statements of Operations for the twelve months ended March 29, 2013 under the rollover method:
 
 
Twelve Months Ended March 29, 2013
(Amounts in millions, except per-share amounts)
 
As Adjusted
 
Adjustments
Increase/
(Decrease)
 
Amount Adjusted
for Removal
of Errors
Revenues
 
$
14,195

 
$
(2
)
 
$
14,193

Costs of services (excludes depreciation and amortization and restructuring costs)
 
11,293

 
(13
)
 
11,280

Depreciation and amortization
 
1,070

 
(2
)
 
1,068

Restructuring costs
 
264

 
3

 
267

Income from continuing operations before taxes
 
235

 
10

 
245

Taxes on income
 
(62
)
 
30

 
(32
)
Income from continuing operations
 
297

 
(20
)
 
277

Income from discontinued operations, net of taxes
 
482

 
(2
)
 
480

Net income attributable to CSC common shareholders
 
760

 
(22
)
 
738

EPS – Diluted
 
 
 
 
 
 
Continuing operations
 
$
1.79

 
$
(0.13
)
 
$
1.66

Discontinued operations
 
3.10

 
(0.01
)
 
3.09

Total
 
$
4.89

 
$
(0.14
)
 
$
4.75

The amounts noted below also include certain adjustments that only impacted quarters (unaudited) within fiscal 2013, but had no net impact on the full year fiscal 2013 results:
 
 
Fiscal 2013
 
 
 
 
Quarter Ended
 
 
(Amounts in millions)
 
June 29, 2012
 
September 28, 2012
 
December 28, 2012
 
March 29, 2013
 
Total
Other adjustments
 
3

 
—

 
—

 
7

 
10

Effect on income from continuing operations before taxes
 
3

 
—

 
—

 
7

 
10

Taxes on income
 
(2
)
 
(2
)
 
(4
)
 
(7
)
 
(15
)
Other income tax adjustments
 
(2
)
 
—

 
(1
)
 
(12
)
 
(15
)
Effect on income from discontinued operations, net of taxes
 
—

 
—

 
(28
)
 
26

 
(2
)
Effect on net income attributable to CSC common shareholders
 
$
(1
)
 
$
(2
)
 
$
(33
)
 
$
14

 
$
(22
)
The amounts noted below also include certain adjustments that only impacted quarters (unaudited) within fiscal 2014, but had no net impact on the full year fiscal 2014 results:
 
 
Fiscal 2014
 
 
 
 
Quarter Ended
 
 
(Amounts in millions)
 
June 28, 2013
 
September 27, 2013
 
December 27, 2013
 
March 28, 2014
 
Total
Other adjustments
 
$
(21
)
 
$
32

 
$
(12
)
 
$
(1
)
 
$
(2
)
Effect on income from continuing operations before taxes
 
(21
)
 
32

 
(12
)
 
(1
)
 
(2
)
Taxes on income
 
14

 
(4
)
 
—

 
—

 
10

Other income tax adjustments
 
2

 
9

 
5

 
(8
)
 
8

Effect on income from discontinued operations, net of taxes
 
—

 
—

 
(1
)
 
3

 
2

Effect on net income attributable to CSC common shareholders
 
$
(5
)
 
$
37

 
$
(8
)
 
$
(6
)
 
$
18


Out of period adjustments recorded in fiscal 2014 had the following impact on select line items of the Consolidated Statements of Operations for the twelve months ended March 28, 2014 under the rollover method:
 
 
Twelve Months Ended March 28, 2014
(Amounts in millions, except per-share amounts)
 
As Adjusted
 
Adjustments
Increase/
(Decrease)
 
Amount Adjusted
for Removal
of Errors
Revenues
 
$
12,998

 
$
21

 
$
13,019

Costs of services (excludes depreciation and amortization and restructuring costs)
 
9,272

 
23

 
9,295

Depreciation and amortization
 
1,018

 
(2
)
 
1,016

Restructuring costs
 
76

 
2

 
78

Income from continuing operations before taxes
 
1,263

 
(2
)
 
1,261

Taxes on income
 
383

 
(18
)
 
365

Income from continuing operations
 
880

 
16

 
896

Income from discontinued operations, net of taxes
 
88

 
2

 
90

Net income attributable to CSC common shareholders
 
947

 
18

 
965

EPS – Diluted
 
 
 
 
 
 
Continuing operations
 
$
5.70

 
$
0.11

 
$
5.81

Discontinued operations
 
0.58

 
0.01

 
0.59

Total
 
$
6.28

 
$
0.12

 
$
6.40

:
 
 
Fiscal 2012
 
 
 
 
Quarter Ended
 
 
(Amounts in millions)
 
July 1,
2011
 
September 30,
2011
 
December 30,
2011
 
March 30,
2012
 
Total
NPS adjustments
 
—

 
—

 
—

 
(6
)
 
(6
)
Other adjustments
 
(2
)
 
(4
)
 
(9
)
 
(1
)
 
(16
)
Effect on income (loss) from continuing operations before taxes
 
(2
)
 
(4
)
 
(9
)
 
(7
)
 
(22
)
Taxes on income
 
—

 
—

 
—

 
4

 
4

Other income tax adjustments
 
—

 
—

 
—

 
—

 
—

Effect on net income (loss) attributable to CSC common shareholders
 
$
(2
)
 
$
(4
)
 
$
(9
)
 
$
(3
)
 
$
(18
)

Out of period adjustments recorded during fiscal 2014 and 2013 had the following impact on select line items of the Consolidated Statements of Operations for the twelve months ended March 30, 2012 under the rollover method:
 
 
Twelve Months Ended March 30, 2012
(Amounts in millions, except per-share amounts)
 
As Restated and Adjusted
 
Adjustments
Increase/
(Decrease)
 
Amount Adjusted
for Removal
of Errors
Revenues
 
$
14,673

 
$
(18
)
 
$
14,655

Costs of services (excludes depreciation and amortization, specified contract charge, settlement charge and restructuring costs)
 
12,643

 
7

 
12,650

Selling, general and administrative
 
1,145

 
1

 
1,146

Depreciation and amortization
 
1,139

 
1

 
1,140

Restructuring costs
 
140

 
(5
)
 
135

Loss from continuing operations before taxes
 
(992
)
 
(22
)
 
(1,014
)
Taxes on income
 
(228
)
 
(4
)
 
(232
)
Loss from continuing operations
 
(764
)
 
(18
)
 
(782
)
Net loss attributable to CSC common shareholders
 
(616
)
 
(18
)
 
(634
)
EPS – Diluted
 
 
 
 
 
 
Continuing operations
 
$
(5.02
)
 
$
(0.12
)
 
$
(5.14
)
Total
 
$
(3.97
)
 
$
(0.12
)
 
$
(4.09
)
The rollover impact on income (loss) from continuing operations before taxes of the recorded out of period adjustments in fiscal 2014 and 2013 is attributable to the following prior fiscal years:
 
 
Increase/(Decrease)
 
 
(Amounts in millions)
 
Fiscal 2013 Adjustments
 
 Fiscal 2014 Adjustments
 
Total Adjustments
Fiscal 2014
 
$
—

 
$
(2
)
 
$
(2
)
Fiscal 2013
 
6

 
4

 
10

Fiscal 2012
 
(16
)
 
(6
)
 
(22
)
Prior fiscal years (unaudited)
 
10

 
4

 
14