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Restructuring and Impairment Charges (Tables) | 8 Months Ended
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Sep. 04, 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 | % |  | 25 | % |  | 10 | % |  | 25 | % |  | 6 | % |  | 3 | % |  | 15 | %
A summary of our 2019 Productivity Plan charges is as follows:
| 12 Weeks Ended |  | 36 Weeks Ended
| 9/4/2021 |  | 9/5/2020 |  | 9/4/2021 |  | 9/5/2020
Cost of sales | $ | 9 |  |  | $ | 1 |  |  | $ | 13 |  |  | $ | 4 |
Selling, general and administrative expenses | 42 |  |  | 59 |  |  | 110 |  |  | 112 |
Other pension and retiree medical benefits expense | 1 |  |  | 1 |  |  | 6 |  |  | 8 |
Total restructuring and impairment charges | $ | 52 |  |  | $ | 61 |  |  | $ | 129 |  |  | $ | 124 |
After-tax amount | $ | 45 |  |  | $ | 48 |  |  | $ | 109 |  |  | $ | 101 |
Net income attributable to PepsiCo per common share | $ | (0.03) |  |  | $ | (0.03) |  |  | $ | (0.08) |  |  | $ | (0.07) |
| 12 Weeks Ended |  | 36 Weeks Ended |  | Plan to Date
| 9/4/2021 |  | 9/5/2020 |  | 9/4/2021 |  | 9/5/2020 |  | through 9/4/2021
FLNA | $ | 2 |  |  | $ | 2 |  |  | $ | 20 |  |  | $ | 9 |  |  | $ | 156 |
QFNA | 1 |  |  | — |  |  | 1 |  |  | 1 |  |  | 13 |
PBNA | 3 |  |  | 29 |  |  | 8 |  |  | 32 |  |  | 146 |
LatAm | 14 |  |  | 5 |  |  | 22 |  |  | 14 |  |  | 124 |
Europe | 20 |  |  | 13 |  |  | 46 |  |  | 29 |  |  | 199 |
AMESA | 5 |  |  | 2 |  |  | 9 |  |  | 9 |  |  | 64 |
APAC | 1 |  |  | 1 |  |  | 2 |  |  | 4 |  |  | 56 |
Corporate | 5 |  |  | 8 |  |  | 15 |  |  | 18 |  |  | 105 |
| 51 |  |  | 60 |  |  | 123 |  |  | 116 |  |  | 863 |
Other pension and retiree medical benefits expense | 1 |  |  | 1 |  |  | 6 |  |  | 8 |  |  | 63 |
Total | $ | 52 |  |  | $ | 61 |  |  | $ | 129 |  |  | $ | 124 |  |  | $ | 926 |
| 12 Weeks Ended |  | 36 Weeks Ended |  | Plan to Date
| 9/4/2021 |  | 9/5/2020 |  | 9/4/2021 |  | 9/5/2020 |  | through 9/4/2021
Severance and other employee costs | $ | 28 |  |  | $ | 23 |  |  | $ | 77 |  |  | $ | 47 |  |  | $ | 521 |
Asset impairments | 3 |  |  | 15 |  |  | 4 |  |  | 20 |  |  | 129 |
Other costs | 21 |  |  | 23 |  |  | 48 |  |  | 57 |  |  | 276 |
Total | $ | 52 |  |  | $ | 61 |  |  | $ | 129 |  |  | $ | 124 |  |  | $ | 926 |
A summary of our 2019 Productivity Plan activity for the 36 weeks ended September 4, 2021 is as follows:
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
Liability as of December 26, 2020 | $ | 122 |  |  | $ | — |  |  | $ | 5 |  |  | $ | 127 |
2021 restructuring charges | 77 |  |  | 4 |  |  | 48 |  |  | 129 |
Cash payments (a) | (119) |  |  | — |  |  | (46) |  |  | (165) |
Non-cash charges and translation | (8) |  |  | (4) |  |  | (2) |  |  | (14) |
Liability as of September 4, 2021 | $ | 72 |  |  | $ | — |  |  | $ | 5 |  |  | $ | 77 |
(a)Excludes cash expenditures of $2 million reported in the cash flow statement in pension and retiree medical contributions.

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