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Accumulated Other Comprehensive Loss Accumulated Other Comprehensive Loss (Notes) | 6 Months Ended
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Jun. 13, 2020
Equity [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 |  | Other |  | Accumulated Other Comprehensive Loss Attributable to PepsiCo
Balance as of December 28, 2019 (a) | $ | (11,290 | ) |  | $ | (3 | ) |  | $ | (2,988 | ) |  | $ | (19 | ) |  | $ | (14,300 | )
Other comprehensive (loss)/income before reclassifications (b) | (735 | ) |  | (236 | ) |  | 21 |  |  | 1 |  |  | (949 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 157 |  |  | 50 |  |  | — |  |  | 207 |
Net other comprehensive (loss)/income | (735 | ) |  | (79 | ) |  | 71 |  |  | 1 |  |  | (742 | )
Tax amounts | (19 | ) |  | 18 |  |  | (14 | ) |  | — |  |  | (15 | )
Balance as of March 21, 2020 (a) | $ | (12,044 | ) |  | $ | (64 | ) |  | $ | (2,931 | ) |  | $ | (18 | ) |  | $ | (15,057 | )
Other comprehensive (loss)/income before reclassifications (c) | (827 | ) |  | 144 |  |  | 25 |  |  | (1 | ) |  | (659 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | (127 | ) |  | 57 |  |  | — |  |  | (70 | )
Net other comprehensive (loss)/income | (827 | ) |  | 17 |  |  | 82 |  |  | (1 | ) |  | (729 | )
Tax amounts | 31 |  |  | (4 | ) |  | (19 | ) |  | — |  |  | 8 |
Balance as of June 13, 2020 (a) | $ | (12,840 | ) |  | $ | (51 | ) |  | $ | (2,868 | ) |  | $ | (19 | ) |  | $ | (15,778 | )
(a) | Pension and retiree medical amounts are net of taxes of $1,370 million as of December 28, 2019, $1,356 million as of March 21, 2020 and $1,337 million as of June 13, 2020.
(b) | Currency translation adjustment primarily reflects depreciation of the Russian ruble, Canadian dollar and Mexican peso.
(c) | Currency translation adjustment primarily reflects depreciation of the Mexican peso, Russian ruble and euro.
| Currency Translation Adjustment |  | Cash Flow Hedges |  | Pension and Retiree Medical |  | Other |  | Accumulated Other Comprehensive Loss Attributable to PepsiCo
Balance as of December 29, 2018 (a) | $ | (11,918 | ) |  | $ | 87 |  |  | $ | (3,271 | ) |  | $ | (17 | ) |  | $ | (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 | ) |  | $ | (17 | ) |  | $ | (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 | ) |  | $ | (16 | ) |  | $ | (14,984 | )
(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 and $1,454 million as of June 15, 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.
The reclassifications from accumulated other comprehensive loss to the income statement are summarized as follows:
|  | 12 Weeks Ended |  | 24 Weeks Ended |  |
|  | 6/13/2020 |  |  | 6/15/2019 |  |  | 6/13/2020 |  |  | 6/15/2019 |  |  | Affected Line Item in the Income Statement
Cash flow hedges: |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |  |  | Net revenue
Foreign exchange contracts |  | (19 | ) |  | — |  |  | (15 | ) |  | (5 | ) |  | Cost of sales
Interest rate derivatives |  | (121 | ) |  | 27 |  |  | 29 |  |  | 16 |  |  | Net interest expense and other
Commodity contracts |  | 11 |  |  | 1 |  |  | 14 |  |  | 2 |  |  | Cost of sales
Commodity contracts |  | 2 |  |  | — |  |  | 2 |  |  | — |  |  | Selling, general and administrative expenses
Net (gains)/losses before tax |  | (127 | ) |  | 29 |  |  | 30 |  |  | 14 |  |  |
Tax amounts |  | 31 |  |  | (6 | ) |  | (8 | ) |  | (2 | ) |  |
Net (gains)/losses after tax |  | $ | (96 | ) |  | $ | 23 |  |  | $ | 22 |  |  | $ | 12 |  |  |
Pension and retiree medical items: |  |  |  |  |  |  |  |  |  |
Amortization of prior service credits |  | $ | — |  |  | $ | (2 | ) |  | $ | — |  |  | $ | (4 | ) |  | Other pension and retiree medical benefits income
Amortization of net losses |  | 57 |  |  | 39 |  |  | 107 |  |  | 75 |  |  | Other pension and retiree medical benefits income
Net losses before tax |  | 57 |  |  | 37 |  |  | 107 |  |  | 71 |  |  |
Tax amounts |  | (11 | ) |  | (8 | ) |  | (22 | ) |  | (15 | ) |  |
Net losses after tax |  | $ | 46 |  |  | $ | 29 |  |  | $ | 85 |  |  | $ | 56 |  |  |
Total net (gains)/losses reclassified, net of tax |  | $ | (50 | ) |  | $ | 52 |  |  | $ | 107 |  |  | $ | 68 |  |  |

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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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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