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Restructuring
 3 Months Ended
Jul. 26, 2019
Restructuring and Related Activities [Abstract]  
Restructuring Restructuring
In the third quarter of fiscal year 2018, the Company announced its Enterprise Excellence restructuring program, which is expected to leverage the Company's global size and scale, as well as enhance the customer and employee experience, with a focus on three objectives: global operations, functional optimization, and commercial optimization. Primary activities of the restructuring program include integrating and enhancing global manufacturing and supply processes, systems and site presence, enhancing and leveraging global operating models across several enabling functions, and optimizing certain commercial processes, systems, and models.
The Company estimates that, in connection with its Enterprise Excellence restructuring program, it will recognize pre-tax exit and disposal costs and other costs across all segments of approximately $1.6 billion to $1.8 billion, the majority of which are expected to be incurred by the end of fiscal year 2022. Approximately half of the estimated charges are related to employee termination benefits. The remaining restructuring charges are costs associated with the restructuring program, such as salaries for employees supporting the program and consulting expenses. These charges are recognized within restructuring charges, net, cost of products sold, and selling, general, and administrative expense in the consolidated statements of income.

For the three months ended July 26, 2019, the Company recognized $136 million in charges, partially offset by accrual adjustments of $12 million related to certain employees identified for termination finding other positions within Medtronic. Restructuring charges included $35 million recognized within cost of products sold and $42 million recognized within selling, general, and administrative expense in the consolidated statements of income.

For the three months ended July 27, 2018, the Company recognized $120 million in charges, partially offset by accrual adjustments related to certain employees identified for termination finding other positions within Medtronic. For the three months ended July 27, 2018, restructuring charges included $15 million recognized within cost of products sold and $36 million recognized within selling, general, and administrative expense in the consolidated statements of income.

The following table summarizes the activity related to the Enterprise Excellence restructuring program for the three months ended July 26, 2019:
(in millions)
Employee Termination Benefits
 
Associated Costs(1)
 
Asset Write-Downs(2)
 
Other Costs
 
Total
April 26, 2019
$
101

 
$
9

 
$
—

 
$
12

 
$
122

Charges
52

 
71

 
6

 
7

 
136

Cash payments
(58
)
 
(62
)
 
—

 
(7
)
 
(127
)
Settled non-cash
—

 
—

 
(6
)
 
—

 
(6
)
Accrual adjustments
(5
)
 
—

 
—

 
(7
)
 
(12
)
July 26, 2019
$
90

 
$
18

 
$
—

 
$
5

 
$
113

(1)
Associated costs include costs incurred as a direct result of the restructuring program, such as salaries for employees supporting the program and consulting expenses.
(2)
Recognized within cost of products sold in the consolidated statements of income.