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RESTRUCTURING PROGRAM
 9 Months Ended
Mar. 31, 2018
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block] Restructuring Program
The Company has historically incurred an ongoing annual level of restructuring-type activities to maintain a competitive cost structure, including manufacturing and workforce optimization. Before-tax costs incurred under the ongoing program have generally ranged from $250 to $500 annually.
In fiscal 2017, the Company announced specific elements of a multi-year productivity and cost savings plan to further reduce costs in the areas of supply chain, certain marketing activities and overhead expenses. During fiscal years 2018 and 2019, the Company expects to incur approximately $1.2 billion in before-tax restructuring costs under the plan. This program is expected to result in meaningful incremental non-manufacturing enrollment reductions, along with further optimization of the supply chain and other manufacturing processes.
Restructuring costs incurred consist primarily of costs to separate employees, asset-related costs to exit facilities and other costs. For the three and nine month periods ended March 31, 2018, the Company incurred total restructuring charges of approximately $205 and $516, respectively. For the three and nine month periods ended March 31, 2018, $75 and $162 of these charges were recorded in SG&A, respectively. For the three and nine month periods ended March 31, 2018, $130 and $354 of these charges were recorded in Cost of products sold, respectively. The following table presents restructuring activity for the nine months ended March 31, 2018:
 
 
 
 
 

 
Nine Months Ended March 31, 2018
 
 
 
Accrual Balance June 30, 2017
 
Charges Previously Reported (Six Months Ended December 31, 2017)
 
Charges for the Three Months Ended March 31, 2018
 
Cash Spent
 
Charges Against Assets
 
Accrual Balance March 31, 2018
Separations
$
228

 
$
113

 
$
69

 
$
(177
)
 
$
—

 
$
233

Asset-related costs
—

 
144

 
88

 
—

 
(232
)
 
—

Other costs
49

 
54

 
48

 
(113
)
 
—

 
38

Total
$
277

 
$
311

 
$
205

 
$
(290
)
 
$
(232
)
 
$
271


Separation Costs
Employee separation charges for the three and nine month periods ended March 31, 2018 relate to severance packages for approximately 430 and 1,410 employees, respectively. Separations related to non-manufacturing employees were approximately 190 and 580 for the three and nine month periods ended March 31, 2018, respectively. The packages were predominantly voluntary and the amounts were calculated based on salary levels and past service periods. Severance costs related to voluntary separations are generally charged to earnings when the employee accepts the offer.
Asset-Related Costs
Asset-related costs consist of both asset write-downs and accelerated depreciation. Asset write-downs relate to the establishment of a new fair value basis for assets held-for-sale or disposal. These assets were written down to the lower of their current carrying basis or amounts expected to be realized upon disposal, less minor disposal costs. Charges for accelerated depreciation relate to long-lived assets that will be taken out of service prior to the end of their normal service period. These assets relate primarily to manufacturing consolidations and technology standardizations. The asset-related charges will not have a significant impact on future depreciation charges.
Other Costs
Other restructuring-type charges are incurred as a direct result of the restructuring program. Such charges primarily include asset removal and termination of contracts related to supply chain optimization.
Consistent with our historical policies for ongoing restructuring-type activities, the restructuring program charges are funded by and included within Corporate for both management and segment reporting. Accordingly, all of the charges under the program are included within the Corporate reportable segment. However, for informative purposes, the following table summarizes the total restructuring costs related to our reportable segments:
 
Three Months Ended March 31, 2018
 
Nine Months Ended March 31, 2018
Beauty
$
11

 
$
44

Grooming
10

 
21

Health Care
7

 
14

Fabric & Home Care
26

 
81

Baby, Feminine & Family Care
65

 
166

Corporate (1)
86

 
190

Total Company
$
205

 
$
516

(1) 
Corporate includes costs related to allocated overheads, including charges related to our Sales and Market Operations, Global Business Services and Corporate Functions activities.