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Pension and Retiree Medical Benefits | 3 Months Ended
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Mar. 25, 2017
Compensation and Retirement Disclosure [Abstract] |
Pension and Retiree Medical Benefits | Pension and Retiree Medical Benefits Effective January 1, 2017, the U.S. qualified defined benefit pension plans were reorganized into the PepsiCo Employees Retirement Plan A, or active plan, and the PepsiCo Employees Retirement Plan I, or inactive plan. Actuarial gains and losses associated with the active plan are amortized over the average remaining service life of the active participants (approximately 11 years beginning in 2017), while the actuarial gains and losses associated with the inactive plan are amortized over the remaining life expectancy of the inactive participants (approximately 27 years beginning in 2017). The pre-tax reduction in net periodic benefit cost associated with this change was $10 million ($6 million after-tax with a nominal amount per share) in the first quarter of 2017 and will approximate $40 million in 2017, primarily impacting corporate unallocated. The components of net periodic benefit cost for pension and retiree medical plans are as follows:
| 12 Weeks Ended
| Pension |  | Retiree Medical
| 3/25/2017 |  |  | 3/19/2016 |  |  | 3/25/2017 |  |  | 3/19/2016 |  |  | 3/25/2017 |  |  | 3/19/2016 |
| U.S. |  | International |  |
Service cost | $ | 93 |  |  | $ | 91 |  |  | $ | 16 |  |  | $ | 15 |  |  | $ | 6 |  |  | $ | 7 |
Interest cost | 108 |  |  | 111 |  |  | 15 |  |  | 18 |  |  | 9 |  |  | 9 |
Expected return on plan assets | (196 | ) |  | (192 | ) |  | (30 | ) |  | (31 | ) |  | (5 | ) |  | (5 | )
Amortization of prior service credits | — |  |  | — |  |  | — |  |  | — |  |  | (6 | ) |  | (9 | )
Amortization of net losses/(gains) | 28 |  |  | 38 |  |  | 9 |  |  | 8 |  |  | (3 | ) |  | — |
| 33 |  |  | 48 |  |  | 10 |  |  | 10 |  |  | 1 |  |  | 2 |
Special termination benefits | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total expense | $ | 34 |  |  | $ | 48 |  |  | $ | 10 |  |  | $ | 10 |  |  | $ | 1 |  |  | $ | 2 |
There were no discretionary contributions made in the first quarter of 2017. During the first quarter of 2016, we made discretionary contributions of $7 million to our international pension plans. We regularly evaluate different opportunities to reduce risk and volatility associated with our pension and retiree medical plans.

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