XML 109 R64.htm IDEA: XBRL DOCUMENT v2.4.1.9
Restatement and Adjustment of Consolidated Financial Statements - Narrative (Details) (USD $)
12 Months Ended 3 Months Ended 36 Months Ended 3 Months Ended
Mar. 28, 2014
Mar. 29, 2013
Mar. 30, 2012
Apr. 01, 2011
Apr. 02, 2010
Apr. 03, 2009
Dec. 30, 2011
Apr. 01, 2011
Apr. 01, 2011
Jan. 02, 2015
Goodwill impairment $ 0us-gaap_GoodwillImpairmentLoss $ 0us-gaap_GoodwillImpairmentLoss $ 232,000,000us-gaap_GoodwillImpairmentLoss              
Diluted EPS (in dollars per share) $ 6.28us-gaap_EarningsPerShareDiluted $ 4.89us-gaap_EarningsPerShareDiluted $ (3.97)us-gaap_EarningsPerShareDiluted              
Cost of Services 9,272,000,000us-gaap_CostOfServices 11,293,000,000us-gaap_CostOfServices 12,643,000,000us-gaap_CostOfServices              
Revenues 12,998,000,000us-gaap_Revenues 14,195,000,000us-gaap_Revenues 14,673,000,000us-gaap_Revenues              
Other assets and liabilities, net (41,000,000)us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet (40,000,000)us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet 5,000,000us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet              
Restatement Adjustment [Member]                    
Cost of Services     (36,000,000)us-gaap_CostOfServices
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
(17,000,000)us-gaap_CostOfServices
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
22,000,000us-gaap_CostOfServices
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
25,000,000us-gaap_CostOfServices
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
       
Revenues     68,000,000us-gaap_Revenues
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
5,000,000us-gaap_Revenues
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
(38,000,000)us-gaap_Revenues
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
(35,000,000)us-gaap_Revenues
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
       
Billed and unbilled receivables       132,000,000us-gaap_ContractsReceivableClaimsAndUncertainAmounts
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
      132,000,000us-gaap_ContractsReceivableClaimsAndUncertainAmounts
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
132,000,000us-gaap_ContractsReceivableClaimsAndUncertainAmounts
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
 
Other assets and liabilities, net       19,000,000us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
           
Miscellaneous errors [Member]                    
Goodwill impairment     232,000,000us-gaap_GoodwillImpairmentLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
2,511,000,000us-gaap_GoodwillImpairmentLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
           
Diluted EPS (in dollars per share)     $ (2.20)us-gaap_EarningsPerShareDiluted
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
             
Cost of Services     12,278,000,000us-gaap_CostOfServices
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
             
Revenues     14,673,000,000us-gaap_Revenues
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
             
Other assets and liabilities, net     3,000,000us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
             
Miscellaneous errors [Member] | Restatement Adjustment [Member]                    
Goodwill impairment     (2,513,000,000)us-gaap_GoodwillImpairmentLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
2,511,000,000us-gaap_GoodwillImpairmentLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
           
Change in net income     3,901,000,000csc_ChangeInAccountingEstimateReductioninNetIncome
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Diluted EPS (in dollars per share)     $ 25.17us-gaap_EarningsPerShareDiluted
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Cost of Services     97,000,000us-gaap_CostOfServices
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Revenues     197,000,000us-gaap_Revenues
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Other assets and liabilities, net     (9,000,000)us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
             
Miscellaneous errors [Member] | Scenario, Previously Reported [Member]                    
Goodwill impairment     2,745,000,000us-gaap_GoodwillImpairmentLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
0us-gaap_GoodwillImpairmentLoss
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
           
Diluted EPS (in dollars per share) $ 4.47us-gaap_EarningsPerShareDiluted
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
$ 6.18us-gaap_EarningsPerShareDiluted
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
$ (27.37)us-gaap_EarningsPerShareDiluted
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Cost of Services 9,567,000,000us-gaap_CostOfServices
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
11,100,000,000us-gaap_CostOfServices
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
12,181,000,000us-gaap_CostOfServices
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Revenues 12,998,000,000us-gaap_Revenues
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
14,195,000,000us-gaap_Revenues
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
14,476,000,000us-gaap_Revenues
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
Other assets and liabilities, net (33,000,000)us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
(31,000,000)us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
12,000,000us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet
/ us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis
= csc_MiscellaneousErrorsMember
/ us-gaap_StatementScenarioAxis
= us-gaap_ScenarioPreviouslyReportedMember
             
NHS contract [Member]                    
Contract impairment             1,485,000,000us-gaap_LossOnContracts
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
     
NHS contract [Member] | Contracts Accounted for under Percentage of Completion, U.S. Claims [Member]                    
Change in operating income               1,158,000,000csc_ChangeInAccountingEstimateReductionInOperatingIncome
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
129,000,000csc_ChangeInAccountingEstimateReductionInOperatingIncome
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
 
Change in net income     3,901,000,000csc_ChangeInAccountingEstimateReductioninNetIncome
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
             
Revenues       132,000,000us-gaap_Revenues
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
           
Contracts in Process       1,007,000,000csc_ContractsinProcess
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
      1,007,000,000csc_ContractsinProcess
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
1,007,000,000csc_ContractsinProcess
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
 
NHS contract [Member] | Contracts Accounted for under Percentage of Completion, U.S. Claims [Member] | Restatement Adjustment [Member]                    
Cost of Services     (146,000,000)us-gaap_CostOfServices
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
(37,000,000)us-gaap_CostOfServices
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
35,000,000us-gaap_CostOfServices
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
131,000,000us-gaap_CostOfServices
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
/ us-gaap_StatementScenarioAxis
= us-gaap_RestatementAdjustmentMember
       
Subsequent Event [Member] | NHS contract [Member] | Contracts Accounted for under Percentage of Completion, U.S. Claims [Member]                    
Penalty related to SEC settlement                   190,000,000us-gaap_LossContingencyDamagesPaidValue
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_SubsequentEventMember
Settlement expense recorded                   $ 197,000,000us-gaap_LitigationSettlementAmount
/ us-gaap_ChangeInAccountingEstimateByTypeAxis
= csc_ContractsAccountedForUnderPercentageOfCompletionUSClaimsMember
/ us-gaap_StatementBusinessSegmentsAxis
= csc_NhsContractMember
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_SubsequentEventMember