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Defined Benefit Pension Plan Accounting Policy Change (Tables)
 9 Months Ended
Jan. 02, 2015
Accounting Changes and Error Corrections [Abstract]  
Schedule of Changes in Accounting Principles
The following tables present the effects of retrospectively applying the change in the pension accounting policies, on select line items of the accompanying unaudited Consolidated Condensed Financial Statements:

Impact on Consolidated Condensed Statements of Operations
 
 
Quarter ended January 2, 2015
 
 
Previous accounting methods
 
As Reported
 
Impact of change in accounting method
(Amounts in millions, except per-share amounts)
 
 
 
Increase/(Decrease)
Costs of services
 
$
2,299

 
$
2,530

 
$
231

Selling, general and administrative expenses
 
333

 
356

 
23

Loss from continuing operations, before taxes
 
(164
)
 
(418
)
 
(254
)
Taxes on income
 
6

 
(105
)
 
(111
)
Loss from continuing operations
 
(170
)
 
(313
)
 
(143
)
Net loss
 
(170
)
 
(313
)
 
(143
)
Net loss attributable to CSC common stockholders
 
(171
)
 
(314
)
 
(143
)
Basic EPS - Continuing operations
 
$
(1.22
)
 
$
(2.23
)
 
$
(1.01
)
Diluted EPS - Continuing operations
 
$
(1.22
)
 
$
(2.23
)
 
$
(1.01
)

 
 
Quarter ended December 27, 2013
 
 
As previously reported
 
As Reported
 
Impact of change in accounting method
(Amounts in millions, except per-share amounts)
 
 
 
Increase/(Decrease)
Costs of services
 
$
2,362

 
$
2,261

 
$
(101
)
Selling, general & administrative expenses
 
354

 
318

 
(36
)
Income from continuing operations, before taxes
 
221

 
358

 
137

Taxes on income
 
70

 
77

 
7

Income from continuing operations
 
151

 
281

 
130

Net income
 
146

 
276

 
130

Net income attributable to CSC common stockholders
 
141

 
271

 
130

Basic EPS - Continuing operations
 
$
0.99

 
$
1.88

 
$
0.89

Diluted EPS - Continuing operations
 
$
0.98

 
$
1.84

 
$
0.86

Diluted EPS - Discontinued operations
 
$
(0.04
)
 
$
(0.03
)
 
$
0.01


 
 
Nine months ended January 2, 2015
 
 
Previous accounting methods
 
As Reported
 
Impact of change in accounting method
(Amounts in millions, except per-share amounts)
 
 
 
Increase/(Decrease)
Costs of services
 
$
6,907

 
$
7,101

 
$
194

Selling, general and administrative expenses
 
1,028

 
1,046

 
18

Income from continuing operations, before taxes
 
253

 
41

 
(212
)
Taxes on income
 
118

 
18

 
(100
)
Income from continuing operations
 
135

 
23

 
(112
)
Net income
 
106

 
(6
)
 
(112
)
Net income (loss) attributable to CSC common stockholders
 
95

 
(17
)
 
(112
)
Basic EPS - Continuing operations
 
$
0.88

 
$
0.08

 
$
(0.80
)
Diluted EPS - Continuing operations
 
$
0.86

 
$
0.08

 
$
(0.78
)

 
 
Nine months ended December 27, 2013
 
 
As previously reported
 
As Reported
 
Impact of change in accounting method
(Amounts in millions, except per-share amounts)
 
 
 
Increase/(Decrease)
Costs of services
 
$
7,156

 
$
7,015

 
$
(141
)
Selling, general and administrative expenses
 
962

 
920

 
(42
)
Income from continuing operations, before taxes
 
648

 
831

 
183

Taxes on income
 
206

 
227

 
21

Income from continuing operations
 
442

 
604

 
162

Loss from discontinued operations, net of taxes
 
72

 
91

 
19

Net income
 
514

 
695

 
181

Net income attributable to noncontrolling interest, net of tax
 
14

 
18

 
4

Net income attributable to CSC common stockholders
 
500

 
677

 
177

Basic EPS - Continuing operations
 
$
2.88

 
$
3.96

 
$
1.08

Basic EPS - Discontinued Operations
 
$
0.49

 
$
0.61

 
$
0.12

Diluted EPS - Continuing operations
 
$
2.83

 
$
3.88

 
$
1.05

Diluted EPS - Discontinued operations
 
$
0.48

 
$
0.60

 
$
0.12



Impact on Consolidated Condensed Statements of Comprehensive (Loss) Income
 
 
Quarter ended January 2, 2015
 
 
Previous accounting methods
 
As Reported
 
Impact of change in accounting method
(Amounts in millions)
 
 
 
Increase/(Decrease)
Net loss
 
$
(170
)
 
$
(313
)
 
$
(143
)
Foreign currency translation adjustments
 
(78
)
 
(90
)
 
(12
)
Pension and other post-retirement benefit plans, net of taxes
 
(103
)
 
52

 
155

Other comprehensive loss, net of taxes
 
(183
)
 
(40
)
 
143


 
 
Quarter ended December 27, 2013
 
 
As previously reported
 
As Reported
 
Impact of change in accounting method
(Amounts in millions)
 
 
 
Increase/(Decrease)
Net income
 
$
146

 
$
276

 
$
130

Foreign currency translation adjustments
 
(3
)
 
(9
)
 
(6
)
Pension and other post-retirement benefit plans, net of taxes
 
399

 
260

 
(139
)
Other comprehensive income, net of taxes
 
396

 
251

 
(145
)
Comprehensive income
 
542

 
527

 
(15
)
Comprehensive income attributable to noncontrolling interest
 
5

 
5

 
—

Comprehensive income attributable to CSC common stockholders
 
537

 
522

 
(15
)

 
 
Nine months ended January 2, 2015
 
 
Previous accounting methods
 
As Reported
 
Impact of change in accounting method
(Amounts in millions)
 
 
 
Increase/(Decrease)
Net income (loss)
 
$
106

 
$
(6
)
 
$
(112
)
Foreign currency translation adjustments
 
(168
)
 
(189
)
 
(21
)
Pension and other post-retirement benefit plans, net of taxes
 
(85
)
 
48

 
133

Other comprehensive loss, net of taxes
 
(261
)
 
(149
)
 
112


 
 
Nine months ended December 27, 2013
 
 
As previously reported
 
As Reported
 
Impact of change in accounting method
(Amounts in millions)
 
 
 
Increase/(Decrease)
Net income
 
$
514

 
695

 
$
181

Foreign currency translation adjustments
 
(90
)
 
(93
)
 
(3
)
Pension and other post-retirement benefit plans, net of taxes
 
460

 
260

 
(200
)
Other comprehensive income, net of taxes
 
370

 
167

 
(203
)
Comprehensive income
 
884

 
862

 
(22
)
Comprehensive income attributable to noncontrolling interest
 
18

 
27

 
9

Comprehensive income attributable to CSC common stockholders
 
866

 
835

 
(31
)


Impact on Consolidated Condensed Balance Sheets
 
 
As of January 2, 2015
 
 
Previous accounting methods
 
As Reported
 
Impact of change in accounting method
(Amounts in millions)
 
 
 
Increase/(Decrease)
Earnings retained for use in business
 
$
2,402

 
$
1,101

 
$
(1,301
)
Accumulated other comprehensive (loss) income
 
(1,159
)
 
141

 
1,300

Noncontrolling interest in subsidiaries
 
24

 
25

 
1

 
 
 
As of March 28, 2014
 
 
As previously reported
 
As Reported
 
Impact of change in accounting method
(Amounts in millions)
 
 
 
Increase/(Decrease)
Earnings retained for use in business
 
$
2,770

 
$
1,592

 
$
(1,178
)
Accumulated other comprehensive (loss) income
 
(898
)
 
279

 
1,177

Noncontrolling interest in subsidiaries
 
31

 
32

 
1



Impact on Consolidated Condensed Statements of Cash Flows
 
 
Nine months ended January 2, 2015
 
 
Previous accounting methods
 
As Reported
 
Impact of change in accounting method
(Amounts in millions)
 
 
 
Increase/(Decrease)
Net income (loss)
 
$
106

 
$
(6
)
 
$
(112
)
Pension & OPEB actuarial & settlement losses (gains)
 
—

 
463

 
463

Decrease in liabilities
 
(130
)
 
(481
)
 
(351
)

 
 
Nine months ended December 27, 2013
 
 
As previously reported
 
As Reported
 
Impact of change in accounting method
(Amounts in millions)
 
 
 
Increase/(Decrease)
Net income
 
$
514

 
$
695

 
$
181

Pension & OPEB actuarial & settlement losses (gains)
 
—

 
(114
)
 
(114
)
Gain on dispositions
 
(83
)
 
(95
)
 
(12
)
Decrease in liabilities
 
(358
)
 
(413
)
 
(55
)