XML 46 R23.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Restructuring, Impairment and Integration Charges (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2016
Restructuring Cost and Reserve [Line Items] |
Restructuring and Related Cost, Description | Other Productivity Initiatives There were no material charges related to other productivity and efficiency initiatives outside the scope of the 2014 and 2012 Productivity Plans in 2016. In 2015, we incurred charges of $90 million ($66 million after-tax or $0.04 per share) related to other productivity and efficiency initiatives, including $48 million in Latin America, $5 million in ESSA, $20 million in AMENA and $17 million in Corporate. In 2014, we incurred charges of $67 million ($54 million after-tax or $0.04 per share) related to other productivity and efficiency initiatives, including $11 million in Latin America, $26 million in ESSA and $30 million in AMENA. Non-cash charges in 2015 and 2014 were $10 million and $13 million, respectively. These amounts were recorded in selling, general and administrative expenses and primarily reflect severance and other employee-related costs and asset impairments (all non-cash). These initiatives were not included in items affecting comparability. Cash payments in 2016, 2015 and 2014 were $43 million, $57 million and $3 million, respectively. Substantially all of the accrual of $29 million at December 31, 2016 is expected to be paid by the end of 2017. We regularly evaluate different productivity initiatives beyond the productivity plans and other initiatives discussed above. See additional unaudited information in “Items Affecting Comparability” and “Results of Operations – Division Review” in Management’s Discussion and Analysis of Financial Condition and Results of Operations.
Restructuring, Impairment, and Other Activities Disclosure [Text Block] | Restructuring and Impairment Charges A summary of our restructuring and impairment charges and other productivity initiatives is as follows:
| 2016 |  |  | 2015 |  |  | 2014 |
2014 Productivity Plan | $ | 160 |  |  | $ | 169 |  |  | $ | 357 |
2012 Productivity Plan | — |  |  | 61 |  |  | 61 |
Total restructuring and impairment charges | 160 |  |  | 230 |  |  | 418 |
Other productivity initiatives | 12 |  |  | 90 |  |  | 67 |
Total restructuring and impairment charges and other productivity initiatives | $ | 172 |  |  | $ | 320 |  |  | $ | 485 |
2014 Multi-Year Productivity Plan The 2014 Productivity Plan, publicly announced on February 13, 2014, includes the next generation of productivity initiatives that we believe will strengthen our food, snack and beverage businesses by: accelerating our investment in manufacturing automation; further optimizing our global manufacturing footprint, including closing certain manufacturing facilities; re-engineering our go-to-market systems in developed markets; expanding shared services; and implementing simplified organization structures to drive efficiency. The 2014 Productivity Plan is in addition to the 2012 Productivity Plan and is expected to continue the benefits of that plan. In 2016, 2015 and 2014, we incurred restructuring charges of $160 million ($131 million after-tax or $0.09 per share), $169 million ($134 million after-tax or $0.09 per share) and $357 million ($262 million after-tax or $0.17 per share), respectively, in conjunction with our 2014 Productivity Plan. All of these charges were recorded in selling, general and administrative expenses and primarily relate to severance and other employee-related costs, asset impairments (all non-cash), and other costs associated with the implementation of our initiatives, including contract termination costs. Substantially all of the restructuring accrual at December 31, 2016 is expected to be paid by the end of 2017. A summary of our 2014 Productivity Plan charges is as follows:
| 2016 |  | 2015 |  | 2014
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total |  | Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total |  | Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
FLNA (a) | $ | 10 |  |  | $ | — |  |  | $ | 3 |  |  | $ | 13 |  |  | $ | 18 |  |  | $ | (1 | ) |  | $ | 9 |  |  | $ | 26 |  |  | $ | 25 |  |  | $ | 10 |  |  | $ | 11 |  |  | $ | 46 |
QFNA | — |  |  | — |  |  | 1 |  |  | 1 |  |  | — |  |  | — |  |  | 3 |  |  | 3 |  |  | 12 |  |  | — |  |  | 2 |  |  | 14 |
NAB | 18 |  |  | 8 |  |  | 9 |  |  | 35 |  |  | 10 |  |  | 4 |  |  | 17 |  |  | 31 |  |  | 60 |  |  | 56 |  |  | 56 |  |  | 172 |
Latin America (a) | 29 |  |  | — |  |  | (2 | ) |  | 27 |  |  | 2 |  |  | 10 |  |  | 16 |  |  | 28 |  |  | 15 |  |  | 3 |  |  | 10 |  |  | 28 |
ESSA | 21 |  |  | 22 |  |  | 17 |  |  | 60 |  |  | 26 |  |  | 11 |  |  | 25 |  |  | 62 |  |  | 24 |  |  | 4 |  |  | 14 |  |  | 42 |
AMENA | 4 |  |  | 6 |  |  | 4 |  |  | 14 |  |  | 2 |  |  | — |  |  | 8 |  |  | 10 |  |  | 14 |  |  | — |  |  | 8 |  |  | 22 |
Corporate (a) | 6 |  |  | — |  |  | 4 |  |  | 10 |  |  | 1 |  |  | — |  |  | 8 |  |  | 9 |  |  | (2 | ) |  | — |  |  | 35 |  |  | 33 |
| $ | 88 |  |  | $ | 36 |  |  | $ | 36 |  |  | $ | 160 |  |  | $ | 59 |  |  | $ | 24 |  |  | $ | 86 |  |  | $ | 169 |  |  | $ | 148 |  |  | $ | 73 |  |  | $ | 136 |  |  | $ | 357 |
(a) | Income amounts represent adjustments of previously recorded amounts.
Since the inception of the 2014 Productivity Plan, we incurred restructuring charges of $739 million:
| 2014 Productivity Plan Costs to Date
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
FLNA | $ | 64 |  |  | $ | 9 |  |  | $ | 23 |  |  | $ | 96 |
QFNA | 15 |  |  | — |  |  | 6 |  |  | 21 |
NAB | 97 |  |  | 68 |  |  | 82 |  |  | 247 |
Latin America | 52 |  |  | 13 |  |  | 24 |  |  | 89 |
ESSA | 81 |  |  | 37 |  |  | 56 |  |  | 174 |
AMENA | 21 |  |  | 6 |  |  | 20 |  |  | 47 |
Corporate | 17 |  |  | — |  |  | 48 |  |  | 65 |
| $ | 347 |  |  | $ | 133 |  |  | $ | 259 |  |  | $ | 739 |
A summary of our 2014 Productivity Plan activity is as follows:
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
Liability as of December 28, 2013 | $ | 30 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 31 |
2014 restructuring charges | 148 |  |  | 73 |  |  | 136 |  |  | 357 |
Cash payments | (56 | ) |  | — |  |  | (109 | ) |  | (165 | )
Non-cash charges and translation | (33 | ) |  | (73 | ) |  | (4 | ) |  | (110 | )
Liability as of December 27, 2014 | 89 |  |  | — |  |  | 24 |  |  | 113 |
2015 restructuring charges | 59 |  |  | 24 |  |  | 86 |  |  | 169 |
Cash payments | (76 | ) |  | — |  |  | (87 | ) |  | (163 | )
Non-cash charges and translation | (11 | ) |  | (24 | ) |  | (3 | ) |  | (38 | )
Liability as of December 26, 2015 | 61 |  |  | — |  |  | 20 |  |  | 81 |
2016 restructuring charges | 88 |  |  | 36 |  |  | 36 |  |  | 160 |
Cash payments | (46 | ) |  | — |  |  | (49 | ) |  | (95 | )
Non-cash charges and translation | (15 | ) |  | (36 | ) |  | 1 |  |  | (50 | )
Liability as of December 31, 2016 | $ | 88 |  |  | $ | — |  |  | $ | 8 |  |  | $ | 96 |
2012 Multi-Year Productivity Plan The 2012 Productivity Plan, publicly announced on February 9, 2012, included actions in every aspect of our business that we believe would strengthen our complementary food, snack and beverage businesses by: leveraging new technologies and processes across PepsiCo’s operations, go-to-market and information systems; heightening the focus on best practice sharing across the globe; consolidating manufacturing, warehouse and sales facilities; and implementing simplified organization structures, with wider spans of control and fewer layers of management. The 2012 Productivity Plan has enhanced PepsiCo’s cost-competitiveness and provided a source of funding for future brand-building and innovation initiatives. In 2015 and 2014, we incurred restructuring charges of $61 million ($50 million after-tax or $0.03 per share) and $61 million ($54 million after-tax or $0.04 per share), respectively, in conjunction with our 2012 Productivity Plan. All of these charges were recorded in selling, general and administrative expenses and primarily related to severance and other employee-related costs, asset impairments (all non-cash), and contract termination costs. The 2012 Productivity Plan was completed in 2016 and all cash payments were paid by the end of 2016. A summary of our 2012 Productivity Plan charges is as follows:
|  | 2015 |  | 2014
|  | Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total |  | Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
FLNA (a) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | 3 |  |  | $ | 2 |
QFNA |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
NAB (a) |  | — |  |  | — |  |  | 2 |  |  | 2 |  |  | (3 | ) |  | 1 |  |  | 9 |  |  | 7 |
Latin America (a) |  | 6 |  |  | 1 |  |  | 1 |  |  | 8 |  |  | 19 |  |  | — |  |  | (19 | ) |  | — |
ESSA |  | 15 |  |  | — |  |  | 12 |  |  | 27 |  |  | 6 |  |  | 5 |  |  | 18 |  |  | 29 |
AMENA |  | 15 |  |  | 3 |  |  | 2 |  |  | 20 |  |  | 12 |  |  | — |  |  | 3 |  |  | 15 |
Corporate (a) |  | 3 |  |  | — |  |  | 1 |  |  | 4 |  |  | (2 | ) |  | — |  |  | 10 |  |  | 8 |
|  | $ | 39 |  |  | $ | 4 |  |  | $ | 18 |  |  | $ | 61 |  |  | $ | 31 |  |  | $ | 6 |  |  | $ | 24 |  |  | $ | 61 |
(a) | Income amounts represent adjustments of previously recorded amounts.
Since the inception of the 2012 Productivity Plan, we incurred restructuring charges of $894 million:
| 2012 Productivity Plan Costs to Date
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
FLNA | $ | 91 |  |  | $ | 8 |  |  | $ | 25 |  |  | $ | 124 |
QFNA | 18 |  |  | — |  |  | 10 |  |  | 28 |
NAB | 107 |  |  | 44 |  |  | 48 |  |  | 199 |
Latin America | 98 |  |  | 11 |  |  | 18 |  |  | 127 |
ESSA | 136 |  |  | 23 |  |  | 66 |  |  | 225 |
AMENA | 75 |  |  | 5 |  |  | 17 |  |  | 97 |
Corporate | 35 |  |  | — |  |  | 59 |  |  | 94 |
| $ | 560 |  |  | $ | 91 |  |  | $ | 243 |  |  | $ | 894 |
A summary of our 2012 Productivity Plan activity is as follows:
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
Liability as of December 28, 2013 | $ | 68 |  |  | $ | — |  |  | $ | 17 |  |  | $ | 85 |
2014 restructuring charges | 31 |  |  | 6 |  |  | 24 |  |  | 61 |
Cash payments | (65 | ) |  | — |  |  | (36 | ) |  | (101 | )
Non-cash charges and translation | (6 | ) |  | (6 | ) |  | — |  |  | (12 | )
Liability as of December 27, 2014 | 28 |  |  | — |  |  | 5 |  |  | 33 |
2015 restructuring charges | 39 |  |  | 4 |  |  | 18 |  |  | 61 |
Cash payments | (24 | ) |  | — |  |  | (21 | ) |  | (45 | )
Non-cash charges and translation | (8 | ) |  | (4 | ) |  | 1 |  |  | (11 | )
Liability as of December 26, 2015 | 35 |  |  | — |  |  | 3 |  |  | 38 |
Cash payments | (28 | ) |  | — |  |  | (2 | ) |  | (30 | )
Non-cash charges and translation | (7 | ) |  | — |  |  | (1 | ) |  | (8 | )
Liability as of December 31, 2016 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Other Productivity Initiatives There were no material charges related to other productivity and efficiency initiatives outside the scope of the 2014 and 2012 Productivity Plans in 2016. In 2015, we incurred charges of $90 million ($66 million after-tax or $0.04 per share) related to other productivity and efficiency initiatives, including $48 million in Latin America, $5 million in ESSA, $20 million in AMENA and $17 million in Corporate. In 2014, we incurred charges of $67 million ($54 million after-tax or $0.04 per share) related to other productivity and efficiency initiatives, including $11 million in Latin America, $26 million in ESSA and $30 million in AMENA. Non-cash charges in 2015 and 2014 were $10 million and $13 million, respectively. These amounts were recorded in selling, general and administrative expenses and primarily reflect severance and other employee-related costs and asset impairments (all non-cash). These initiatives were not included in items affecting comparability. Cash payments in 2016, 2015 and 2014 were $43 million, $57 million and $3 million, respectively. Substantially all of the accrual of $29 million at December 31, 2016 is expected to be paid by the end of 2017. We regularly evaluate different productivity initiatives beyond the productivity plans and other initiatives discussed above. See additional unaudited information in “Items Affecting Comparability” and “Results of Operations – Division Review” in Management’s Discussion and Analysis of Financial Condition and Results of Operations.
Summary Of Total Restructuring Activity [Table Text Block] | A summary of our restructuring and impairment charges and other productivity initiatives is as follows:
| 2016 |  |  | 2015 |  |  | 2014 |
2014 Productivity Plan | $ | 160 |  |  | $ | 169 |  |  | $ | 357 |
2012 Productivity Plan | — |  |  | 61 |  |  | 61 |
Total restructuring and impairment charges | 160 |  |  | 230 |  |  | 418 |
Other productivity initiatives | 12 |  |  | 90 |  |  | 67 |
Total restructuring and impairment charges and other productivity initiatives | $ | 172 |  |  | $ | 320 |  |  | $ | 485 |
Summary Of 2014 Productivity Plan Activity [Table Text Block] [Table Text Block] | 2014 Multi-Year Productivity Plan The 2014 Productivity Plan, publicly announced on February 13, 2014, includes the next generation of productivity initiatives that we believe will strengthen our food, snack and beverage businesses by: accelerating our investment in manufacturing automation; further optimizing our global manufacturing footprint, including closing certain manufacturing facilities; re-engineering our go-to-market systems in developed markets; expanding shared services; and implementing simplified organization structures to drive efficiency. The 2014 Productivity Plan is in addition to the 2012 Productivity Plan and is expected to continue the benefits of that plan. In 2016, 2015 and 2014, we incurred restructuring charges of $160 million ($131 million after-tax or $0.09 per share), $169 million ($134 million after-tax or $0.09 per share) and $357 million ($262 million after-tax or $0.17 per share), respectively, in conjunction with our 2014 Productivity Plan. All of these charges were recorded in selling, general and administrative expenses and primarily relate to severance and other employee-related costs, asset impairments (all non-cash), and other costs associated with the implementation of our initiatives, including contract termination costs. Substantially all of the restructuring accrual at December 31, 2016 is expected to be paid by the end of 2017. A summary of our 2014 Productivity Plan charges is as follows:
| 2016 |  | 2015 |  | 2014
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total |  | Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total |  | Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
FLNA (a) | $ | 10 |  |  | $ | — |  |  | $ | 3 |  |  | $ | 13 |  |  | $ | 18 |  |  | $ | (1 | ) |  | $ | 9 |  |  | $ | 26 |  |  | $ | 25 |  |  | $ | 10 |  |  | $ | 11 |  |  | $ | 46 |
QFNA | — |  |  | — |  |  | 1 |  |  | 1 |  |  | — |  |  | — |  |  | 3 |  |  | 3 |  |  | 12 |  |  | — |  |  | 2 |  |  | 14 |
NAB | 18 |  |  | 8 |  |  | 9 |  |  | 35 |  |  | 10 |  |  | 4 |  |  | 17 |  |  | 31 |  |  | 60 |  |  | 56 |  |  | 56 |  |  | 172 |
Latin America (a) | 29 |  |  | — |  |  | (2 | ) |  | 27 |  |  | 2 |  |  | 10 |  |  | 16 |  |  | 28 |  |  | 15 |  |  | 3 |  |  | 10 |  |  | 28 |
ESSA | 21 |  |  | 22 |  |  | 17 |  |  | 60 |  |  | 26 |  |  | 11 |  |  | 25 |  |  | 62 |  |  | 24 |  |  | 4 |  |  | 14 |  |  | 42 |
AMENA | 4 |  |  | 6 |  |  | 4 |  |  | 14 |  |  | 2 |  |  | — |  |  | 8 |  |  | 10 |  |  | 14 |  |  | — |  |  | 8 |  |  | 22 |
Corporate (a) | 6 |  |  | — |  |  | 4 |  |  | 10 |  |  | 1 |  |  | — |  |  | 8 |  |  | 9 |  |  | (2 | ) |  | — |  |  | 35 |  |  | 33 |
| $ | 88 |  |  | $ | 36 |  |  | $ | 36 |  |  | $ | 160 |  |  | $ | 59 |  |  | $ | 24 |  |  | $ | 86 |  |  | $ | 169 |  |  | $ | 148 |  |  | $ | 73 |  |  | $ | 136 |  |  | $ | 357 |
(a) | Income amounts represent adjustments of previously recorded amounts.
Since the inception of the 2014 Productivity Plan, we incurred restructuring charges of $739 million:
| 2014 Productivity Plan Costs to Date
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
FLNA | $ | 64 |  |  | $ | 9 |  |  | $ | 23 |  |  | $ | 96 |
QFNA | 15 |  |  | — |  |  | 6 |  |  | 21 |
NAB | 97 |  |  | 68 |  |  | 82 |  |  | 247 |
Latin America | 52 |  |  | 13 |  |  | 24 |  |  | 89 |
ESSA | 81 |  |  | 37 |  |  | 56 |  |  | 174 |
AMENA | 21 |  |  | 6 |  |  | 20 |  |  | 47 |
Corporate | 17 |  |  | — |  |  | 48 |  |  | 65 |
| $ | 347 |  |  | $ | 133 |  |  | $ | 259 |  |  | $ | 739 |
A summary of our 2014 Productivity Plan activity is as follows:
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
Liability as of December 28, 2013 | $ | 30 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 31 |
2014 restructuring charges | 148 |  |  | 73 |  |  | 136 |  |  | 357 |
Cash payments | (56 | ) |  | — |  |  | (109 | ) |  | (165 | )
Non-cash charges and translation | (33 | ) |  | (73 | ) |  | (4 | ) |  | (110 | )
Liability as of December 27, 2014 | 89 |  |  | — |  |  | 24 |  |  | 113 |
2015 restructuring charges | 59 |  |  | 24 |  |  | 86 |  |  | 169 |
Cash payments | (76 | ) |  | — |  |  | (87 | ) |  | (163 | )
Non-cash charges and translation | (11 | ) |  | (24 | ) |  | (3 | ) |  | (38 | )
Liability as of December 26, 2015 | 61 |  |  | — |  |  | 20 |  |  | 81 |
2016 restructuring charges | 88 |  |  | 36 |  |  | 36 |  |  | 160 |
Cash payments | (46 | ) |  | — |  |  | (49 | ) |  | (95 | )
Non-cash charges and translation | (15 | ) |  | (36 | ) |  | 1 |  |  | (50 | )
Liability as of December 31, 2016 | $ | 88 |  |  | $ | — |  |  | $ | 8 |  |  | $ | 96 |
Summary Of Productivity Plan Activity | 2012 Multi-Year Productivity Plan The 2012 Productivity Plan, publicly announced on February 9, 2012, included actions in every aspect of our business that we believe would strengthen our complementary food, snack and beverage businesses by: leveraging new technologies and processes across PepsiCo’s operations, go-to-market and information systems; heightening the focus on best practice sharing across the globe; consolidating manufacturing, warehouse and sales facilities; and implementing simplified organization structures, with wider spans of control and fewer layers of management. The 2012 Productivity Plan has enhanced PepsiCo’s cost-competitiveness and provided a source of funding for future brand-building and innovation initiatives. In 2015 and 2014, we incurred restructuring charges of $61 million ($50 million after-tax or $0.03 per share) and $61 million ($54 million after-tax or $0.04 per share), respectively, in conjunction with our 2012 Productivity Plan. All of these charges were recorded in selling, general and administrative expenses and primarily related to severance and other employee-related costs, asset impairments (all non-cash), and contract termination costs. The 2012 Productivity Plan was completed in 2016 and all cash payments were paid by the end of 2016. A summary of our 2012 Productivity Plan charges is as follows:
|  | 2015 |  | 2014
|  | Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total |  | Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
FLNA (a) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | 3 |  |  | $ | 2 |
QFNA |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
NAB (a) |  | — |  |  | — |  |  | 2 |  |  | 2 |  |  | (3 | ) |  | 1 |  |  | 9 |  |  | 7 |
Latin America (a) |  | 6 |  |  | 1 |  |  | 1 |  |  | 8 |  |  | 19 |  |  | — |  |  | (19 | ) |  | — |
ESSA |  | 15 |  |  | — |  |  | 12 |  |  | 27 |  |  | 6 |  |  | 5 |  |  | 18 |  |  | 29 |
AMENA |  | 15 |  |  | 3 |  |  | 2 |  |  | 20 |  |  | 12 |  |  | — |  |  | 3 |  |  | 15 |
Corporate (a) |  | 3 |  |  | — |  |  | 1 |  |  | 4 |  |  | (2 | ) |  | — |  |  | 10 |  |  | 8 |
|  | $ | 39 |  |  | $ | 4 |  |  | $ | 18 |  |  | $ | 61 |  |  | $ | 31 |  |  | $ | 6 |  |  | $ | 24 |  |  | $ | 61 |
(a) | Income amounts represent adjustments of previously recorded amounts.
Since the inception of the 2012 Productivity Plan, we incurred restructuring charges of $894 million:
| 2012 Productivity Plan Costs to Date
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
FLNA | $ | 91 |  |  | $ | 8 |  |  | $ | 25 |  |  | $ | 124 |
QFNA | 18 |  |  | — |  |  | 10 |  |  | 28 |
NAB | 107 |  |  | 44 |  |  | 48 |  |  | 199 |
Latin America | 98 |  |  | 11 |  |  | 18 |  |  | 127 |
ESSA | 136 |  |  | 23 |  |  | 66 |  |  | 225 |
AMENA | 75 |  |  | 5 |  |  | 17 |  |  | 97 |
Corporate | 35 |  |  | — |  |  | 59 |  |  | 94 |
| $ | 560 |  |  | $ | 91 |  |  | $ | 243 |  |  | $ | 894 |
A summary of our 2012 Productivity Plan activity is as follows:
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
Liability as of December 28, 2013 | $ | 68 |  |  | $ | — |  |  | $ | 17 |  |  | $ | 85 |
2014 restructuring charges | 31 |  |  | 6 |  |  | 24 |  |  | 61 |
Cash payments | (65 | ) |  | — |  |  | (36 | ) |  | (101 | )
Non-cash charges and translation | (6 | ) |  | (6 | ) |  | — |  |  | (12 | )
Liability as of December 27, 2014 | 28 |  |  | — |  |  | 5 |  |  | 33 |
2015 restructuring charges | 39 |  |  | 4 |  |  | 18 |  |  | 61 |
Cash payments | (24 | ) |  | — |  |  | (21 | ) |  | (45 | )
Non-cash charges and translation | (8 | ) |  | (4 | ) |  | 1 |  |  | (11 | )
Liability as of December 26, 2015 | 35 |  |  | — |  |  | 3 |  |  | 38 |
Cash payments | (28 | ) |  | — |  |  | (2 | ) |  | (30 | )
Non-cash charges and translation | (7 | ) |  | — |  |  | (1 | ) |  | (8 | )
Liability as of December 31, 2016 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |

X
- Definition Summary Of 2014 Productivity Plan Activity [Table Text Block] [Table Text Block] + References No definition available. + Details
Name: | pep_SummaryOf2014ProductivityPlanActivityTableTextBlockTableTextBlock
Namespace Prefix: | pep_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary Of Other Productivity Plan Activity [Table Text Block] + References No definition available. + Details
Name: | pep_SummaryOfOtherProductivityPlanActivityTableTextBlock
Namespace Prefix: | pep_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of 2012 Productivity Plan Activity [Table Text Block] + References No definition available. + Details
Name: | pep_Summaryof2012ProductivityPlanActivityTableTextBlock
Namespace Prefix: | pep_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_RestructuringCostAndReserveLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References No definition available. + Details
Name: | us-gaap_RestructuringImpairmentAndOtherActivitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration