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Accumulated Other Comprehensive Loss Attributable to Pepsico | 12 Months Ended
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Dec. 29, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Comprehensive Income (Loss) Note [Text Block] | Accumulated Other Comprehensive Loss Attributable to PepsiCo The changes in the balances of each component of accumulated other comprehensive loss attributable to PepsiCo are as follows:
| Currency Translation Adjustment |  | Cash Flow Hedges |  | Pension and Retiree Medical |  | Available-For-Sale Securities |  | Other |  | Accumulated Other Comprehensive Loss Attributable to PepsiCo
Balance as of December 26, 2015 (a) | $ | (11,080 | ) |  | $ | 37 |  |  | $ | (2,329 | ) |  | $ | 88 |  |  | $ | (35 | ) |  | $ | (13,319 | )
Other comprehensive (loss)/income before reclassifications | (313 | ) |  | (74 | ) |  | (750 | ) |  | (43 | ) |  | — |  |  | (1,180 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 150 |  |  | 407 |  |  | — |  |  | — |  |  | 557 |
Net other comprehensive (loss)/income | (313 | ) |  | 76 |  |  | (343 | ) |  | (43 | ) |  | — |  |  | (623 | )
Tax amounts | 7 |  |  | (30 | ) |  | 27 |  |  | 19 |  |  | — |  |  | 23 |
Balance as of December 31, 2016 (a) | (11,386 | ) |  | 83 |  |  | (2,645 | ) |  | 64 |  |  | (35 | ) |  | (13,919 | )
Other comprehensive (loss)/income before reclassifications (b) | 1,049 |  |  | 130 |  |  | (375 | ) |  | 25 |  |  | — |  |  | 829 |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | (171 | ) |  | 158 |  |  | (99 | ) |  | — |  |  | (112 | )
Net other comprehensive (loss)/income | 1,049 |  |  | (41 | ) |  | (217 | ) |  | (74 | ) |  | — |  |  | 717 |
Tax amounts | 60 |  |  | 5 |  |  | 58 |  |  | 6 |  |  | 16 |  |  | 145 |
Balance as of December 30, 2017 (a) | (10,277 | ) |  | 47 |  |  | (2,804 | ) |  | (4 | ) |  | (19 | ) |  | (13,057 | )
Other comprehensive (loss)/income before reclassifications (c) | (1,664 | ) |  | (61 | ) |  | (813 | ) |  | 6 |  |  | — |  |  | (2,532 | )
Amounts reclassified from accumulated other comprehensive loss | 44 |  |  | 111 |  |  | 218 |  |  | — |  |  | — |  |  | 373 |
Net other comprehensive (loss)/income | (1,620 | ) |  | 50 |  |  | (595 | ) |  | 6 |  |  | — |  |  | (2,159 | )
Tax amounts | (21 | ) |  | (10 | ) |  | 128 |  |  | — |  |  | — |  |  | 97 |
Balance as of December 29, 2018 (a) | $ | (11,918 | ) |  | $ | 87 |  |  | $ | (3,271 | ) |  | $ | 2 |  |  | $ | (19 | ) |  | $ | (15,119 | )
(a) | Pension and retiree medical amounts are net of taxes of $1,253 million as of December 26, 2015, $1,280 million as of December 31, 2016, $1,338 million as of December 30, 2017 and $1,466 million as of December 29, 2018.
(b) | Currency translation adjustment primarily reflects the appreciation of the euro, Russian ruble, Pound sterling and Canadian dollar.
(c) | Currency translation adjustment primarily reflects the depreciation of the Russian ruble, Canadian dollar, Pound sterling and Brazilian real.
The following table summarizes the reclassifications from accumulated other comprehensive loss to the income statement:
| Amount Reclassified from Accumulated Other Comprehensive Loss |  | Affected Line Item in the Income Statement
| 2018 |  | 2017 |  | 2016 |  |
Currency translation: |  |  |  |  |  |  |
Divestitures | $ | 44 |  |  | $ | — |  |  | $ | — |  |  | Selling, general and administrative expenses
Cash flow hedges: |  |  |  |  |  |  |
Foreign exchange contracts | $ | (1 | ) |  | $ | — |  |  | $ | 2 |  |  | Net revenue
Foreign exchange contracts | (7 | ) |  | 10 |  |  | (46 | ) |  | Cost of sales
Interest rate derivatives | 119 |  |  | (184 | ) |  | 187 |  |  | Interest expense
Commodity contracts | 3 |  |  | 4 |  |  | 3 |  |  | Cost of sales
Commodity contracts | (3 | ) |  | (1 | ) |  | 4 |  |  | Selling, general and administrative expenses
Net losses/(gains) before tax | 111 |  |  | (171 | ) |  | 150 |  |  |
Tax amounts | (27 | ) |  | 64 |  |  | (63 | ) |  |
Net losses/(gains) after tax | $ | 84 |  |  | $ | (107 | ) |  | $ | 87 |  |  |
Pension and retiree medical items: |  |  |  |  |  |  |
Amortization of net prior service credit | $ | (17 | ) |  | $ | (24 | ) |  | $ | (39 | ) |  | Other pension and retiree medical benefits income/(expense)
Amortization of net losses | 216 |  |  | 167 |  |  | 209 |  |  | Other pension and retiree medical benefits income/(expense)
Settlement/curtailment | 19 |  |  | 15 |  |  | 237 |  |  | Other pension and retiree medical benefits income/(expense)
Net losses before tax | 218 |  |  | 158 |  |  | 407 |  |  |
Tax amounts | (45 | ) |  | (44 | ) |  | (144 | ) |  |
Net losses after tax | $ | 173 |  |  | $ | 114 |  |  | $ | 263 |  |  |
Available-for-sale securities: |  |  |  |  |  |  |
Sale of Britvic securities | $ | — |  |  | $ | (99 | ) |  | $ | — |  |  | Selling, general and administrative expenses
Tax amount | — |  |  | 10 |  |  | — |  |  |
Net gain after tax | $ | — |  |  | $ | (89 | ) |  | $ | — |  |  |
Total net losses/(gains) reclassified for the year, net of tax | $ | 301 |  |  | $ | (82 | ) |  | $ | 350 |  |  |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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