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Summary of Significant Accounting Policies Inventory (Policies)

12 Months Ended

Dec. 28, 2013

Inventories: Inventories are stated at the lower of cost or market with cost determined using the first-in, first-out method. Inventories consisted of the following (in millions):



	December 28, 2013		December 29, 2012
Finished goods	$	494	$	416
Work in process	52		50
Raw materials	162		144
	$	708	$	610

- Definition

Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory.

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