Restructuring and Impairment Charges (Tables)

12 Months Ended

Dec. 25, 2021

2019 Productivity Plan [Member]

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	%	25	%	10	%	25	%	5	%	4	%	15	%

A summary of our 2019 Productivity Plan charges is as follows:


	2021		2020		2019
Cost of sales	$	29	$	30	$	115
Selling, general and administrative expenses	208		239		253
Other pension and retiree medical benefits expense	10		20		2
Total restructuring and impairment charges	$	247	$	289	$	370
After-tax amount	$	206	$	231	$	303
Impact on net income attributable to PepsiCo per common share	$	(0.15)	$	(0.17)	$	(0.21)


	2021		2020		2019		Plan to Date through 12/25/2021
FLNA	$	28	$	83	$	22	$	164
QFNA	—		5		2		12
PBNA	20		47		51		158
LatAm	37		31		62		139
Europe	81		48		99		234
AMESA	15		14		38		70
APAC	7		5		47		61
Corporate	49		36		47		139
	237		269		368		977
Other pension and retiree medical benefits expense	10		20		2		67
Total	$	247	$	289	$	370	$	1,044


	Plan to Date through 12/25/2021
Severance and other employee costs	$	564
Asset impairments	157
Other costs	323
Total	$	1,044

A summary of our 2019 Productivity Plan activity is as follows:


	Severance and Other Employee Costs		Asset Impairments		Other Costs		Total


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
2021 restructuring charges	120		32		95		247
Cash payments (a)	(163)		—		(93)		(256)
Non-cash charges and translation	(15)		(32)		—		(47)
Liability as of December 25, 2021	$	64	$	—	$	7	$	71

(a)Excludes cash expenditures of $2 million in both 2021 and 2020, and $4 million in 2019, reported in the cash flow statement in pension and retiree medical plan contributions.