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Restructuring and Impairment Charges (Tables) | 8 Months Ended
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Sep. 05, 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 |  |  |  | 36 Weeks Ended |  |
| 9/5/2020 |  | 9/7/2019 |  | 9/5/2020 |  | 9/7/2019
Cost of sales | $ | 1 |  |  | $ | 10 |  |  | $ | 4 |  |  | $ | 100 |
Selling, general and administrative expenses | 59 |  |  | 83 |  |  | 112 |  |  | 182 |
Other pension and retiree medical benefits expense | 1 |  |  | 5 |  |  | 8 |  |  | — |
Total restructuring and impairment charges | $ | 61 |  |  | $ | 98 |  |  | $ | 124 |  |  | $ | 282 |
After-tax amount | $ | 48 |  |  | $ | 82 |  |  | $ | 101 |  |  | $ | 225 |
Net income attributable to PepsiCo per common share | $ | 0.03 |  |  | $ | 0.06 |  |  | $ | 0.07 |  |  | $ | 0.16 |
| 12 Weeks Ended |  |  |  | 36 Weeks Ended |  |  |  | Plan to Date
| 9/5/2020 |  | 9/7/2019 |  | 9/5/2020 |  | 9/7/2019 |  | through 9/5/2020
FLNA | $ | 2 |  |  | $ | 16 |  |  | $ | 9 |  |  | $ | 22 |  |  | $ | 62 |
QFNA | — |  |  | 2 |  |  | 1 |  |  | 2 |  |  | 8 |
PBNA | 29 |  |  | 26 |  |  | 32 |  |  | 42 |  |  | 123 |
LatAm | 5 |  |  | 22 |  |  | 14 |  |  | 43 |  |  | 85 |
Europe | 13 |  |  | 15 |  |  | 29 |  |  | 74 |  |  | 134 |
AMESA | 2 |  |  | 5 |  |  | 9 |  |  | 21 |  |  | 50 |
APAC | 1 |  |  | 4 |  |  | 4 |  |  | 41 |  |  | 53 |
Corporate | 8 |  |  | 3 |  |  | 18 |  |  | 37 |  |  | 72 |
| 60 |  |  | 93 |  |  | 116 |  |  | 282 |  |  | 587 |
Other pension and retiree medical benefits expense | 1 |  |  | 5 |  |  | 8 |  |  | — |  |  | 45 |
Total | $ | 61 |  |  | $ | 98 |  |  | $ | 124 |  |  | $ | 282 |  |  | $ | 632 |
| 12 Weeks Ended |  |  |  | 36 Weeks Ended |  |  |  | Plan to Date
| 9/5/2020 |  | 9/7/2019 |  | 9/5/2020 |  | 9/7/2019 |  | through 9/5/2020
Severance and other employee costs | $ | 23 |  |  | $ | 65 |  |  | $ | 47 |  |  | $ | 105 |  |  | $ | 333 |
Asset impairments | 15 |  |  | 3 |  |  | 20 |  |  | 87 |  |  | 112 |
Other costs (a) | 23 |  |  | 30 |  |  | 57 |  |  | 90 |  |  | 187 |
Total | $ | 61 |  |  | $ | 98 |  |  | $ | 124 |  |  | $ | 282 |  |  | $ | 632 |
(a)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 36 weeks ended September 5, 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 | 47 |  |  | 20 |  |  | 57 |  |  | 124 |
Cash payments (a) | (92) |  |  | — |  |  | (74) |  |  | (166) |
Non-cash charges and translation | (10) |  |  | (20) |  |  | 4 |  |  | (26) |
Liability as of September 5, 2020 | $ | 73 |  |  | $ | — |  |  | $ | 8 |  |  | $ | 81 |
(a)Excludes cash expenditures of $1 million reported in the cash flow statement in pension and retiree medical contributions.

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