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Restructuring and Impairment Charges (Tables) | 3 Months Ended
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Mar. 20, 2021
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 | 15 | % |  | 1 | % |  | 30 | % |  | 10 | % |  | 25 | % |  | 5 | % |  | 3 | % |  | 11 | %
A summary of our 2019 Productivity Plan charges is as follows:
|  |  | 12 Weeks Ended
|  |  |  |  | 3/20/2021 |  | 3/21/2020
Cost of sales |  |  |  |  | $ | 2 |  |  | $ | 2 |
Selling, general and administrative expenses |  |  |  |  | 35 |  |  | 30 |
Other pension and retiree medical benefits expense |  |  |  |  | 6 |  |  | 6 |
Total restructuring and impairment charges |  |  |  |  | $ | 43 |  |  | $ | 38 |
After-tax amount |  |  |  |  | $ | 35 |  |  | $ | 32 |
Net income attributable to PepsiCo per common share |  |  |  |  | $ | (0.03) |  |  | $ | (0.02) |
|  |  | 12 Weeks Ended |  | Plan to Date
|  |  |  |  | 3/20/2021 |  | 3/21/2020 |  | through 3/20/2021
FLNA |  |  |  |  | $ | 15 |  |  | $ | 5 |  |  | $ | 151 |
QFNA |  |  |  |  | — |  |  | 1 |  |  | 12 |
PBNA |  |  |  |  | 4 |  |  | 3 |  |  | 142 |
LatAm |  |  |  |  | 2 |  |  | 5 |  |  | 104 |
Europe |  |  |  |  | 11 |  |  | 8 |  |  | 164 |
AMESA |  |  |  |  | 1 |  |  | 2 |  |  | 56 |
APAC |  |  |  |  | — |  |  | — |  |  | 54 |
Corporate |  |  |  |  | 4 |  |  | 8 |  |  | 94 |
|  |  |  |  | 37 |  |  | 32 |  |  | 777 |
Other pension and retiree medical benefits expense |  |  |  |  | 6 |  |  | 6 |  |  | 63 |
Total |  |  |  |  | $ | 43 |  |  | $ | 38 |  |  | $ | 840 |
|  |  | 12 Weeks Ended |  | Plan to Date
|  |  |  |  | 3/20/2021 |  | 3/21/2020 |  | through 3/20/2021
Severance and other employee costs |  |  |  |  | $ | 34 |  |  | $ | 22 |  |  | $ | 478 |
Asset impairments |  |  |  |  | — |  |  | 1 |  |  | 125 |
Other costs |  |  |  |  | 9 |  |  | 15 |  |  | 237 |
Total |  |  |  |  | $ | 43 |  |  | $ | 38 |  |  | $ | 840 |
A summary of our 2019 Productivity Plan activity for the 12 weeks ended March 20, 2021 is as follows:
| Severance and Other Employee Costs |  |  |  | Other Costs |  | Total
Liability as of December 26, 2020 | $ | 122 |  |  |  |  | $ | 5 |  |  | $ | 127 |
2021 restructuring charges | 34 |  |  |  |  | 9 |  |  | 43 |
Cash payments | (37) |  |  |  |  | (12) |  |  | (49) |
Non-cash charges and translation | (6) |  |  |  |  | 1 |  |  | (5) |
Liability as of March 20, 2021 | $ | 113 |  |  |  |  | $ | 3 |  |  | $ | 116 |

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