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Restructuring, Impairment and Integration Charges (Tables) | 12 Months Ended
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Dec. 26, 2020
Total Restructuring Cost and Reserve [Line Items] |
Restructuring and Related Costs [Table Text Block] | A summary of our restructuring and impairment charges and other productivity initiatives is as follows:
| 2020 |  | 2019 |  | 2018
2019 Productivity Plan | $ | 289 |  |  | $ | 370 |  |  | $ | 138 |
2014 Productivity Plan | — |  |  | — |  |  | 170 |
Total restructuring and impairment charges | 289 |  |  | 370 |  |  | 308 |
Other productivity initiatives | — |  |  | 3 |  |  | 8 |
Total restructuring and impairment charges and other productivity initiatives | $ | 289 |  |  | $ | 373 |  |  | $ | 316 |
2019 Productivity Plan |
Total Restructuring Cost and Reserve [Line Items] |
Restructuring and Related Costs [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 | 15 | % |  | 1 | % |  | 30 | % |  | 10 | % |  | 25 | % |  | 5 | % |  | 3 | % |  | 11 | %
A summary of our 2019 Productivity Plan charges is as follows:
| 2020 |  | 2019 |  | 2018
Cost of sales | $ | 30 |  |  | $ | 115 |  |  | $ | 3 |
Selling, general and administrative expenses | 239 |  |  | 253 |  |  | 100 |
Other pension and retiree medical benefits expense | 20 |  |  | 2 |  |  | 35 |
Total restructuring and impairment charges | $ | 289 |  |  | $ | 370 |  |  | $ | 138 |
After-tax amount | $ | 231 |  |  | $ | 303 |  |  | $ | 109 |
Net income attributable to PepsiCo per common share | $ | 0.17 |  |  | $ | 0.21 |  |  | $ | 0.08 |
| 2020 |  | 2019 |  | 2018 |  | Plan to Date through 12/26/2020
FLNA | $ | 83 |  |  | $ | 22 |  |  | $ | 31 |  |  | $ | 136 |
QFNA | 5 |  |  | 2 |  |  | 5 |  |  | 12 |
PBNA | 47 |  |  | 51 |  |  | 40 |  |  | 138 |
LatAm | 31 |  |  | 62 |  |  | 9 |  |  | 102 |
Europe | 48 |  |  | 99 |  |  | 6 |  |  | 153 |
AMESA | 14 |  |  | 38 |  |  | 3 |  |  | 55 |
APAC | 5 |  |  | 47 |  |  | 2 |  |  | 54 |
Corporate | 36 |  |  | 47 |  |  | 7 |  |  | 90 |
| 269 |  |  | 368 |  |  | 103 |  |  | 740 |
Other pension and retiree medical benefits expense | 20 |  |  | 2 |  |  | 35 |  |  | 57 |
Total | $ | 289 |  |  | $ | 370 |  |  | $ | 138 |  |  | $ | 797 |
|  |  |  |  | Plan to Date through 12/26/2020
Severance and other employee costs |  |  |  |  | $ | 444 |
Asset impairments |  |  |  |  | 125 |
Other costs |  |  |  |  | 228 |
Total |  |  |  |  | $ | 797 |
Severance and other employee costs primarily include severance and other termination benefits, as well as voluntary separation arrangements. Other costs primarily include 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 is as follows:
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
2018 restructuring charges | $ | 137 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 138 |
Non-cash charges and translation | (32) |  |  | — |  |  | — |  |  | (32) |
Liability as of December 29, 2018 | 105 |  |  | — |  |  | 1 |  |  | 106 |
2019 restructuring charges | 149 |  |  | 92 |  |  | 129 |  |  | 370 |
Cash payments (a) | (138) |  |  | — |  |  | (119) |  |  | (257) |
Non-cash charges and translation | 12 |  |  | (92) |  |  | 10 |  |  | (70) |
Liability as of December 28, 2019 | 128 |  |  | — |  |  | 21 |  |  | 149 |
2020 restructuring charges | 158 |  |  | 33 |  |  | 98 |  |  | 289 |
Cash payments (a) | (138) |  |  | — |  |  | (117) |  |  | (255) |
Non-cash charges and translation | (26) |  |  | (33) |  |  | 3 |  |  | (56) |
Liability as of December 26, 2020 | $ | 122 |  |  | $ | — |  |  | $ | 5 |  |  | $ | 127 |
(a)Excludes cash expenditures of $2 million and $4 million for 2020 and 2019, respectively, reported in the cash flow statement in pension and retiree medical contributions.
2014 Productivity Plan |
Total Restructuring Cost and Reserve [Line Items] |
Restructuring and Related Costs [Table Text Block] | A summary of our 2014 Productivity Plan charges is as follows:
| 2018
Selling, general and administrative expenses | $ | 169 |
Other pension and retiree medical benefits expense | 1 |
Total restructuring and impairment charges | $ | 170 |
After-tax amount | $ | 143 |
Net income attributable to PepsiCo per common share | $ | 0.10 |
| 2018
FLNA | $ | 8 |
QFNA | 2 |
PBNA | 51 |
LatAm | 30 |
Europe | 53 |
AMESA | 15 |
APAC | 12 |
Corporate (a) | (1) |
Total | $ | 170 |
(a)Income amount primarily relates to other pension and retiree medical benefits. A summary of our 2014 Productivity Plan activity is as follows:
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
Liability as of December 30, 2017 | $ | 212 |  |  | $ | — |  |  | $ | 14 |  |  | $ | 226 |
2018 restructuring charges | 86 |  |  | 28 |  |  | 56 |  |  | 170 |
Cash payments (a) | (203) |  |  | — |  |  | (52) |  |  | (255) |
Non-cash charges and translation | (4) |  |  | (28) |  |  | 5 |  |  | (27) |
Liability as of December 29, 2018 | 91 |  |  | — |  |  | 23 |  |  | 114 |
Cash payments | (77) |  |  | — |  |  | (16) |  |  | (93) |
Non-cash charges and translation | (14) |  |  | — |  |  | (7) |  |  | (21) |
Liability as of December 28, 2019 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
(a)Excludes cash expenditures of $11 million reported in the cash flow statement in pension and retiree medical plan contributions.

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