Restructuring and Employee Severance (Tables)

12 Months Ended

Jun. 30, 2012

Schedule of Restructuring and Related Costs

The following table summarizes our restructuring and employee severance costs during fiscal 2012, 2011 and 2010:



(in millions)	2012		2011		2010
Employee-related costs (1)	$	20	$	7	$	33
Facility exit and other costs (2)	1		8		58
Total (3)	$	21	$	15	$	91


(1)	Employee-related costs primarily consist of termination benefits provided to employees who have been involuntarily terminated and duplicate payroll costs during transition periods.


(2)	Facility exit and other costs consist of accelerated depreciation, equipment relocation costs, project consulting fees and costs associated with restructuring our delivery of information technology infrastructure services.


(3)	We incurred restructuring expenses related to the Spin-Off of $7 million and $65 million for fiscal 2011 and 2010, respectively.

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes activity related to liabilities associated with our restructuring and employee severance activities during fiscal 2012, 2011 and 2010:



(in millions)	Employee Related Costs			Facility Exit and Other Costs			Total
Balance at June 30, 2009	$	13		$	12		$	25
Additions	33			58			91
Payments and other adjustments	(37		)	(63		)	(100		)
Balance at June 30, 2010	9			7			16
Additions	7			8			15
Payments and other adjustments	(10		)	(11		)	(21		)
Balance at June 30, 2011	6			4			10
Additions	22			1			23
Payments and other adjustments	(12		)	(3		)	(15		)
Balance at June 30, 2012	$	16		$	2		$	18

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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