Stock-Based Compensation

3 Months Ended

Jul. 29, 2011

Stock-Based Compensation [Abstract]

Stock-Based Compensation [Text Block]

Note 17 – Stock-Based Compensation

Under the fair value recognition provisions of U.S. GAAP for accounting for stock-based compensation, the Company measures stock-based compensation expense at the grant date based on the fair value of the award and recognizes the compensation expense over the requisite service period, which is generally the vesting period.

The following table presents the components and classification of stock-based compensation expense recognized for the three months endedJuly 29, 2011 and July 30, 2010:

	Three months ended
	July 29,		July 30,
(in millions)	2011		2010
Stock options	$	15	$	22
Restricted stock awards/units		22		23
Employee stock purchase plan		4		4
Total stock-based compensation expense	$	41	$	49
Cost of products sold	$	3	$	6
Research and development expense		7		12
Selling, general, and administrative expense		31		31
Total stock-based compensation expense	$	41	$	49
Income tax benefits		(11)		(14)
Total stock-based compensation expense, net of tax	$	30	$	35