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Restructuring and Impairment Charges (Tables) | 3 Months Ended
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Mar. 21, 2020
2019 Productivity Plan [Member] |
Restructuring Cost and Reserve [Line Items] |
Summary of Productivity Plan Activity [Table Text Block] | The total expected plan pre-tax charges are expected to be incurred by division approximately as follows:
| FLNA |  | QFNA |  | PBNA |  | LatAm |  | Europe |  | AMESA |  | APAC |  | Corporate
Expected pre-tax charges | 11 | % |  | 2 | % |  | 30 | % |  | 10 | % |  | 25 | % |  | 8 | % |  | 5 | % |  | 9 | %
A summary of our 2019 Productivity Plan charges is as follows:
| 12 Weeks Ended
| 3/21/2020 |  |  | 3/23/2019 |
Cost of sales | $ | 2 |  |  | $ | 8 |
Selling, general and administrative expenses | 30 |  |  | 23 |
Other pension and retiree medical benefits expense/(income) | 6 |  |  | (5 | )
Total restructuring and impairment charges | $ | 38 |  |  | $ | 26 |
After-tax amount | $ | 32 |  |  | $ | 23 |
Net income attributable to PepsiCo per common share | $ | 0.02 |  |  | $ | 0.02 |
| 12 Weeks Ended |  | Plan to Date |
| 3/21/2020 |  |  | 3/23/2019 |  |  | through 3/21/2020 |
FLNA | $ | 5 |  |  | $ | — |  |  | $ | 58 |
QFNA | 1 |  |  | — |  |  | 8 |
PBNA | 3 |  |  | 6 |  |  | 94 |
LatAm | 5 |  |  | — |  |  | 76 |
Europe | 8 |  |  | 6 |  |  | 113 |
AMESA | 2 |  |  | 8 |  |  | 43 |
APAC | — |  |  | 3 |  |  | 49 |
Corporate | 8 |  |  | 8 |  |  | 62 |
| 32 |  |  | 31 |  |  | 503 |
Other pension and retiree medical benefits expense/ (income) (a) | 6 |  |  | (5 | ) |  | 43 |
Total | $ | 38 |  |  | $ | 26 |  |  | $ | 546 |
(a) | Income amount represents adjustments for changes in estimates of previously recorded amounts.
| 12 Weeks Ended |  | Plan to Date |
| 3/21/2020 |  |  | 3/23/2019 |  |  | through 3/21/2020 |
Severance and other employee costs (a) | $ | 22 |  |  | $ | (3 | ) |  | $ | 308 |
Asset impairments | 1 |  |  | 8 |  |  | 93 |
Other costs (b) | 15 |  |  | 21 |  |  | 145 |
Total | $ | 38 |  |  | $ | 26 |  |  | $ | 546 |
(a) | Income amount represents adjustments for changes in estimates of previously recorded amounts.
(b) | Includes other costs associated with the implementation of our initiatives, including contract termination costs, consulting and other professional fees.
A summary of our 2019 Productivity Plan activity for the 12 weeks ended March 21, 2020 is as follows:
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
Liability as of December 28, 2019 | $ | 128 |  |  | $ | — |  |  | $ | 21 |  |  | $ | 149 |
2020 restructuring charges | 22 |  |  | 1 |  |  | 15 |  |  | 38 |
Cash payments | (31 | ) |  | — |  |  | (29 | ) |  | (60 | )
Non-cash charges and translation | (9 | ) |  | (1 | ) |  | 4 |  |  | (6 | )
Liability as of March 21, 2020 | $ | 110 |  |  | $ | — |  |  | $ | 11 |  |  | $ | 121 |

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