Adjustment to additional paid in capital resulting from the recognition of convertible debt instruments as two separate components - a debt component and an equity component. This bifurcation may result in a basis difference associated with the liability component that represents a temporary difference for purposes of applying accounting for income taxes. The initial recognition of deferred taxes for the tax effect of that temporary difference is as an adjustment to additional paid in capital.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 25
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=51819886&loc=SL6014347-161799

Consolidated Statements of Shareholders' Equity - USD ($) shares in Millions, $ in Millions	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings
Beginning balance at Jul. 01, 2016	$ 11,145	$ 3	$ 2,238	$ 4,429	$ 103	$ 8,848
Beginning balance (in shares) at Jul. 01, 2016		312	28
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued in conjunction with settlement of convertible notes	16			16
Shares received in conjunction with assumed call options	(11)		$ (11)
Ending balance at Jun. 30, 2017	11,418	$ 3	$ 1,666	4,506	(58)	8,633
Ending balance (in shares) at Jun. 30, 2017		312	18
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	675					675
Employee stock plans	49		$ 813	(764)
Employee stock plans (in shares)			9
Stock-based compensation	377			377
Shares issued in conjunction with settlement of convertible notes	0
Shares received in conjunction with assumed call options	0
Equity value of convertible debt issuance, net of deferred taxes	125			125
Repurchases of common stock	(591)		$ (591)
Repurchases of common stock (in shares)			(7)
Dividends to shareholders	(592)			29		(621)
Actuarial pension gain	(1)				(1)
Foreign currency translation adjustment	18				18
Net unrealized loss on derivative contracts and available-for-sale securities	2				2
Ending balance at Jun. 29, 2018	11,531	$ 3	$ 1,444	4,254	(39)	8,757
Ending balance (in shares) at Jun. 29, 2018		312	16
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(754)					(754)
Employee stock plans	3		$ 739	(736)
Employee stock plans (in shares)			7
Stock-based compensation	306			306
Shares issued in conjunction with settlement of convertible notes	0
Shares received in conjunction with assumed call options	0
Repurchases of common stock	(563)		$ (563)
Repurchases of common stock (in shares)			(8)
Dividends to shareholders	(583)			27		(610)
Actuarial pension gain	(34)				(34)
Foreign currency translation adjustment	25				25
Net unrealized loss on derivative contracts	(20)				(20)
Ending balance at Jun. 28, 2019	$ 9,967	$ 3	$ 1,268	$ 3,851	$ (68)	$ 7,449
Ending balance (in shares) at Jun. 28, 2019		312	17