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Accumulated Other Comprehensive Loss (Tables) | 8 Months Ended
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Sep. 07, 2019
Equity [Abstract] |
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block] | 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 29, 2018 (a) | $ | (11,918 | ) |  | $ | 87 |  |  | $ | (3,271 | ) |  | $ | 2 |  |  | $ | (19 | ) |  | $ | (15,119 | )
Other comprehensive (loss)/income before reclassifications (b) | 475 |  |  | (20 | ) |  | (16 | ) |  | — |  |  | — |  |  | 439 |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | (15 | ) |  | 34 |  |  | — |  |  | — |  |  | 19 |
Net other comprehensive (loss)/income | 475 |  |  | (35 | ) |  | 18 |  |  | — |  |  | — |  |  | 458 |
Tax amounts | (2 | ) |  | 8 |  |  | (1 | ) |  | — |  |  | — |  |  | 5 |
Balance as of March 23, 2019 (a) | $ | (11,445 | ) |  | $ | 60 |  |  | $ | (3,254 | ) |  | $ | 2 |  |  | $ | (19 | ) |  | $ | (14,656 | )
Other comprehensive (loss)/income before reclassifications (c) | (365 | ) |  | (37 | ) |  | 16 |  |  | 1 |  |  | — |  |  | (385 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 29 |  |  | 37 |  |  | — |  |  | — |  |  | 66 |
Net other comprehensive (loss)/income | (365 | ) |  | (8 | ) |  | 53 |  |  | 1 |  |  | — |  |  | (319 | )
Tax amounts | — |  |  | 2 |  |  | (11 | ) |  | — |  |  | — |  |  | (9 | )
Balance as of June 15, 2019 (a) | $ | (11,810 | ) |  | $ | 54 |  |  | $ | (3,212 | ) |  | $ | 3 |  |  | $ | (19 | ) |  | $ | (14,984 | )
Other comprehensive (loss)/income before reclassifications (d) | (149 | ) |  | (95 | ) |  | 19 |  |  | (1 | ) |  | — |  |  | (226 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 43 |  |  | 54 |  |  | — |  |  | — |  |  | 97 |
Net other comprehensive (loss)/income | (149 | ) |  | (52 | ) |  | 73 |  |  | (1 | ) |  | — |  |  | (129 | )
Tax amounts | (10 | ) |  | 14 |  |  | (17 | ) |  | — |  |  | — |  |  | (13 | )
Balance as of September 7, 2019 (a) | $ | (11,969 | ) |  | $ | 16 |  |  | $ | (3,156 | ) |  | $ | 2 |  |  | $ | (19 | ) |  | $ | (15,126 | )
(a) | Pension and retiree medical amounts are net of taxes of $1,466 million as of December 29, 2018, $1,465 million as of March 23, 2019, $1,454 million as of June 15, 2019 and $1,437 million as of September 7, 2019.
(b) | Currency translation adjustment primarily reflects appreciation of the Russian ruble, Mexican peso and Pound sterling.
(c) | Currency translation adjustment primarily reflects depreciation of the euro, Mexican peso and Swiss franc.
(d) | Currency translation adjustment primarily reflects depreciation of the Pound sterling, Russian ruble and Mexican peso.
| 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 30, 2017 (a) | $ | (10,277 | ) |  | $ | 47 |  |  | $ | (2,804 | ) |  | $ | (4 | ) |  | $ | (19 | ) |  | $ | (13,057 | )
Other comprehensive (loss)/income before reclassifications (b) | 288 |  |  | 93 |  |  | (13 | ) |  | (2 | ) |  | — |  |  | 366 |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | (55 | ) |  | 43 |  |  | — |  |  | — |  |  | (12 | )
Net other comprehensive (loss)/income | 288 |  |  | 38 |  |  | 30 |  |  | (2 | ) |  | — |  |  | 354 |
Tax amounts | 2 |  |  | (10 | ) |  | (6 | ) |  | — |  |  | — |  |  | (14 | )
Balance as of March 24, 2018 (a) | $ | (9,987 | ) |  | $ | 75 |  |  | $ | (2,780 | ) |  | $ | (6 | ) |  | $ | (19 | ) |  | $ | (12,717 | )
Other comprehensive (loss)/income before reclassifications (c) | (953 | ) |  | (70 | ) |  | 28 |  |  | 4 |  |  | — |  |  | (991 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 128 |  |  | 46 |  |  | — |  |  | — |  |  | 174 |
Net other comprehensive (loss)/income | (953 | ) |  | 58 |  |  | 74 |  |  | 4 |  |  | — |  |  | (817 | )
Tax amounts | (18 | ) |  | (10 | ) |  | (18 | ) |  | — |  |  | — |  |  | (46 | )
Balance as of June 16, 2018 (a) | $ | (10,958 | ) |  | $ | 123 |  |  | $ | (2,724 | ) |  | $ | (2 | ) |  | $ | (19 | ) |  | $ | (13,580 | )
Other comprehensive (loss)/income before reclassifications (d) | (730 | ) |  | (11 | ) |  | 16 |  |  | 2 |  |  | — |  |  | (723 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 7 |  |  | 56 |  |  | — |  |  | — |  |  | 63 |
Net other comprehensive (loss)/income | (730 | ) |  | (4 | ) |  | 72 |  |  | 2 |  |  | — |  |  | (660 | )
Tax amounts | 2 |  |  | 3 |  |  | (18 | ) |  | — |  |  | — |  |  | (13 | )
Balance as of September 8, 2018 (a) | $ | (11,686 | ) |  | $ | 122 |  |  | $ | (2,670 | ) |  | $ | — |  |  | $ | (19 | ) |  | $ | (14,253 | )
(a) | Pension and retiree medical amounts are net of taxes of $1,338 million as of December 30, 2017, $1,332 million as of March 24, 2018, $1,314 million as of June 16, 2018 and $1,296 million as of September 8, 2018.
(b) | Currency translation adjustment primarily reflects appreciation of the Russian ruble and Mexican peso.
(c) | Currency translation adjustment primarily reflects depreciation of the Russian ruble, Brazilian real and Mexican peso.
(d) Currency translation adjustment primarily reflects depreciation of the Russian ruble, Turkish lira and Pound sterling.
Reclassifications out of Accumulated Other Comprehensive Loss | The reclassifications from accumulated other comprehensive loss to the income statement are summarized as follows:
|  | 12 Weeks Ended |  | 36 Weeks Ended |  |
|  | 9/7/2019 |  |  | 9/8/2018 |  |  | 9/7/2019 |  |  | 9/8/2018 |  |  | Affected Line Item in the Income Statement
Cash flow hedges: |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  | $ | — |  |  | $ | (1 | ) |  | $ | 1 |  |  | $ | (1 | ) |  | Net revenue
Foreign exchange contracts |  | 4 |  |  | (9 | ) |  | (1 | ) |  | 7 |  |  | Cost of sales
Interest rate derivatives |  | 38 |  |  | 17 |  |  | 54 |  |  | 72 |  |  | Interest expense
Commodity contracts |  | — |  |  | 1 |  |  | 2 |  |  | 4 |  |  | Cost of sales
Commodity contracts |  | 1 |  |  | (1 | ) |  | 1 |  |  | (2 | ) |  | Selling, general and administrative expenses
Net losses before tax |  | 43 |  |  | 7 |  |  | 57 |  |  | 80 |  |  |
Tax amounts |  | (11 | ) |  | (3 | ) |  | (13 | ) |  | (20 | ) |  |
Net losses after tax |  | $ | 32 |  |  | $ | 4 |  |  | $ | 44 |  |  | $ | 60 |  |  |
Pension and retiree medical items: |  |  |  |  |  |  |  |  |  |
Amortization of prior service credits |  | $ | (2 | ) |  | $ | (4 | ) |  | $ | (6 | ) |  | $ | (12 | ) |  | Other pension and retiree medical benefits income
Amortization of net losses |  | 38 |  |  | 51 |  |  | 113 |  |  | 148 |  |  | Other pension and retiree medical benefits income
Settlement losses |  | 18 |  |  | 9 |  |  | 18 |  |  | 9 |  |  | Other pension and retiree medical benefits income
Net losses before tax |  | 54 |  |  | 56 |  |  | 125 |  |  | 145 |  |  |
Tax amounts |  | (12 | ) |  | (12 | ) |  | (27 | ) |  | (32 | ) |  |
Net losses after tax |  | $ | 42 |  |  | $ | 44 |  |  | $ | 98 |  |  | $ | 113 |  |  |
Total net losses reclassified, net of tax |  | $ | 74 |  |  | $ | 48 |  |  | $ | 142 |  |  | $ | 173 |  |  |

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669686-108580 + Details
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