QUALCOMM Incorporated Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Discontinued Operations (Tables)

Discontinued Operations (Tables)

9 Months Ended

Jun. 26, 2011

Notes to Financial Statements [Abstract]

the restructuring accrual, which is reported as a component of other liabilities, for the nine months ended June 26, 2011 were as follows (in millions):



	Balance at September 26, 2010		Initial Costs		Adjustments to Costs			Cash Payments			Balance at June 26, 2011
Contract termination costs	$	—	$	63	$	(2	)	$	(18	)	$	43
Other costs	—		16		(6		)	(6		)	4
	$	—	$	79	$	(8	)	$	(24	)	$	47

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

Summarized results from discontinued operations were as follows (in millions):



	Three Months Ended					Nine Months Ended
	June 26, 2011		June 27, 2010			June 26, 2011			June 27, 2010
Revenues	$	1	$	5		$	5		$	9
Income (loss) from discontinued operations	1		(105		)	(502		)	(334		)
Income tax benefit	43		40			195			134
Discontinued operations, net of income taxes	$	44	$	(65	)	$	(307	)	$	(200	)

Income (loss) from discontinued operations includes share-based payments and excludes certain general corporate expenses allocated to the FLO TV business during the periods presented. During the third quarter of fiscal 2011, in connection with the presentation of the FLO TV business as discontinued operations and the requirement to compute the tax effect of discontinued operations on a discrete basis, the Company recorded a tax benefit of $43 million for tax benefits related to losses incurred in the first and second quarter of fiscal 2011 that were previously included in the calculation of the estimated annual effective tax rate.

The carrying amounts of the major classes of assets and liabilities of discontinued operations in the condensed consolidated balance sheet were as follows (in millions):



	June 26, 2011
Assets
Current assets	$	8
Property, plant and equipment, net	170
Assets held for sale	746
Other assets	2
Total assets	$	926
Liabilities
Trade accounts payable	$	2
Payroll and other benefits related liabilities	2
Other current liabilities	88
Other noncurrent liabilities	198
Total liabilities	$	290

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References + Details