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Acquisitions & Divestitures (Tables) | 12 Months Ended
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Dec. 26, 2020
Acquisitions & Divestitures [Abstract] |
Business Acquisition, Integration, Restructuring and Other Related Costs | A summary of our inventory fair value adjustments and merger and integration charges is as follows:
| 2020 |  | 2019 |  | 2018
Cost of sales | $ | 32 |  |  | $ | 34 |  |  | $ | — |
Selling, general and administrative expenses | 223 |  |  | 21 |  |  | 75 |
Total | $ | 255 |  |  | $ | 55 |  |  | $ | 75 |
After-tax amount | $ | 237 |  |  | $ | 47 |  |  | $ | 75 |
Net income attributable to PepsiCo per common share | $ | 0.17 |  |  | $ | 0.03 |  |  | $ | 0.05 |
Inventory fair value adjustments and merger and integration charges include fair value adjustments to the acquired inventory included in the acquisition-date balance sheets (recorded in cost of sales) and closing costs, employee-related costs, contract termination costs, changes in the fair value of contingent consideration and other integration costs (recorded in selling, general and administrative expenses). Merger and integration charges also include liabilities to support socioeconomic programs in South Africa, which are irrevocable conditions of our acquisition of Pioneer Foods (recorded in selling, general and administrative expenses). Inventory fair value adjustments and merger and integration charges by division are as follows:
| 2020 |  | 2019 |  | 2018 |  | Acquisition
FLNA | $ | 29 |  |  | $ | — |  |  | $ | — |  |  | BFY Brands
PBNA | 66 |  |  | — |  |  | — |  |  | Rockstar
Europe | — |  |  | 46 |  |  | 57 |  |  | SodaStream
AMESA | 173 |  |  | 7 |  |  | — |  |  | Pioneer Foods
APAC | 7 |  |  | — |  |  | — |  |  | Be & Cheery
Corporate (a) | (20) |  |  | 2 |  |  | 18 |  |  | Rockstar, SodaStream
Total | $ | 255 |  |  | $ | 55 |  |  | $ | 75 |  |  |

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- Definition The entire description for costs incurred to effect a business combination that have been expensed during the period. Such costs could include business integration costs, systems integration and conversion costs, and severance and other employee-related costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -URI http://asc.fasb.org/topic&trid=2303972 + Details
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