WASHINGTON (AP) — The Defense Department says it has begun planning for the roughly $500 billion in personnel and program cuts that will be needed if Congress and the White House fail to reach an deal that would avoid the double hit of tax hikes and automatic spending cuts dubbed the fiscal cliff.

Pentagon spokesman George Little says the Pentagon started this week to look at how to implement the cuts, which amount to 9.4 percent across the board. He warned that it could force the department to throw out its new military strategy, which was designed to deal with the $487 billion in spending cuts already ordered for the next 10 years.

The cuts could affect spending on weapons and technology programs and how the military provides for troops, among other things.