Share-Based Compensation Plans

3 Months Ended

Mar. 29, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Compensation expense for the Company’s employee stock options, stock appreciation rights, employee stock purchase plan, restricted stock and restricted stock units (“RSUs”) was as follows:



	Three Months Ended
	March 29, 2014			March 30, 2013
Share-based compensation expense included in:
Costs of sales	$	4		$	6
Selling, general and administrative expenses	22			28
Research and development expenditures	10			11
Share-based compensation expense included in Operating earnings	36			45
Tax benefit	11			14
Share-based compensation expense, net of tax	$	25		$	31
Decrease in basic earnings per share	$	(0.10	)	$	(0.11	)
Decrease in diluted earnings per share	$	(0.10	)	$	(0.11	)

For the three months ended March 29, 2014, the Company granted 1.1 million RSUs and 1.2 million stock options. The total aggregate compensation expense, net of estimated forfeitures, for these RSUs and stock options was $60 million and $13 million, respectively, which will be recognized over a weighted average vesting period of three years.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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