POSTRETIREMENT BENEFITS AND EMPLOYEE STOCK OWNERSHIP PLAN - RECONCILIATION OF BENEFIT PLANS RECOGNIZED IN THE BALANCE SHEET (DETAILS) (USD $) In Millions	12 Months Ended
Jun. 30, 2011	Jun. 30, 2010
Pension Benefits
CLASSIFICATION OF NET AMOUNT RECOGNIZED
Noncurrent assets	$ 168	$ 56
Current liability	(47)	(38)
Noncurrent liability	(4,388)	(4,701)
NET AMOUNT RECOGNIZED	(4,267)	(4,683)
AMOUNTS RECOGNIZED IN ACCUMULATED OTHER COMPREHENSIVE INCOME (AOCI)
Net actuarial loss	2,315	3,038
Prior service cost (credit)	354	275
NET AMOUNTS RECOGNIZED IN AOCI	2,669	3,313
CHANGE IN PLAN ASSETS AND BENEFIT OBLIGATIONS RECOGNIZED IN ACCUMULATED OTHER COMPREHENSIVE INCOME (AOCI)
Net actuarial loss - current year	(827)	1,343
Prior service cost - current year	93	66
Amortization of net actuarial loss	(154)	(91)
Amortization of prior service (cost) / credit	(18)	(15)
Settlement / curtailment cost	0	(3)
Currency translation and other	262	(190)
TOTAL CHANGE IN AOCI	(644)	1,110
NET AMOUNTS RECOGNIZED IN PERIODIC BENEFIT COST AND AOCI	(106)	1,579
Other Retiree Benefits
CLASSIFICATION OF NET AMOUNT RECOGNIZED
Noncurrent assets	0	0
Current liability	(24)	(20)
Noncurrent liability	(1,887)	(1,915)
NET AMOUNT RECOGNIZED	(1,911)	(1,935)
AMOUNTS RECOGNIZED IN ACCUMULATED OTHER COMPREHENSIVE INCOME (AOCI)
Net actuarial loss	2,181	2,319
Prior service cost (credit)	(92)	(119)
NET AMOUNTS RECOGNIZED IN AOCI	2,089	2,200
CHANGE IN PLAN ASSETS AND BENEFIT OBLIGATIONS RECOGNIZED IN ACCUMULATED OTHER COMPREHENSIVE INCOME (AOCI)
Net actuarial loss - current year	(60)	491
Prior service cost - current year	7	0
Amortization of net actuarial loss	(96)	(20)
Amortization of prior service (cost) / credit	18	21
Settlement / curtailment cost	0	0
Currency translation and other	20	0
TOTAL CHANGE IN AOCI	(111)	492
NET AMOUNTS RECOGNIZED IN PERIODIC BENEFIT COST AND AOCI	$ (124)	$ 349

Defined Benefit Plans, Amount Recognized In Periodic Benefit Cost And Accumulated Other Comprehensive Income

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The amount of increase or decrease in other comprehensive income due to currency translation and other.

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The amount of increase or decrease in other comprehensive income due to curtailments/settlements.

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The pretax total of net (gain) loss, prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

+ References

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
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The pretax net amount of gains and losses that are not yet recognized as a component of net periodic benefit cost, and that are recognized as increases or decreases in other comprehensive income as they arise. Gains and losses are due to changes in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the substantive plan.

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Amount related to the pretax cost of benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation, which has not yet been recognized as components of net periodic benefit cost.

+ References

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- Definition

The aggregate net amount recognized in the balance sheet associated with the defined benefit plan(s). Will normally be the same as the Defined Benefit Plan, Funded Status of Plan, Total.

+ References

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- Definition

The amount for overfunded plans recognized in the balance sheet as a noncurrent asset associated with a defined benefit pension plan or other postretirement defined benefit plan.

+ References

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-Publisher FASB
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- Definition

The net prior service cost or credit recognized in other comprehensive income that is a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period.

+ References

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The pretax cost (credit) of benefit changes attributable to plan participants' prior service resulting from a plan amendment or plan initiation that occurred during the period. The cost has not yet been recognized in net periodic benefit cost. A plan amendment includes provisions that grant increased (decreased) benefits based on services rendered in prior periods.

+ References

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Amounts recognized in other comprehensive income (but not yet recognized in net periodic benefit cost), including the net gain (loss) and net prior service cost (credit) arising during the period. Also includes reclassification adjustments out of other comprehensive income as a result of being recognized as components of net periodic benefit cost for the period.

+ References

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Pretax change in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the substantive plan, that has not been recognized in net periodic benefit cost.

+ References

+ Details

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- Definition

The net gain or loss previously recognized in other comprehensive income that is a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period.

+ References

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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- Definition

For a classified balance sheet, the amount recognized in balance sheet as a current liability associated with an underfunded defined benefit plan.

+ References

+ Details

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This represents the noncurrent liability for underfunded plans recognized in the balance sheet that is associated with the defined benefit pension plans and other postretirement defined benefit plans.

+ References

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