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Restructuring and Impairment Charges (Tables) | 3 Months Ended
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Mar. 25, 2023
2019 Productivity Plan |
Restructuring Cost and Reserve [Line Items] |
Summary of Productivity Plan Activity | The total 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:
|  |  | 12 Weeks Ended
|  |  |  |  | 3/25/2023 |  | 3/19/2022
Cost of sales |  |  |  |  | $ | 3 |  |  | $ | 5 |
Selling, general and administrative expenses |  |  |  |  | 110 |  |  | 22 |
Other pension and retiree medical benefits income (a) |  |  |  |  | (1) |  |  | — |
Total restructuring and impairment charges |  |  |  |  | $ | 112 |  |  | $ | 27 |
After-tax amount |  |  |  |  | $ | 98 |  |  | $ | 21 |
Impact on net income attributable to PepsiCo per common share |  |  |  |  | $ | (0.07) |  |  | $ | (0.02) |
|  |  | 12 Weeks Ended |  | Plan to Date
|  |  |  |  | 3/25/2023 |  | 3/19/2022 |  | through 3/25/2023
FLNA |  |  |  |  | $ | 7 |  |  | $ | 3 |  |  | $ | 217 |
QFNA |  |  |  |  | — |  |  | — |  |  | 19 |
PBNA |  |  |  |  | 5 |  |  | 3 |  |  | 231 |
LatAm |  |  |  |  | 5 |  |  | 6 |  |  | 176 |
Europe |  |  |  |  | 89 |  |  | 7 |  |  | 432 |
AMESA |  |  |  |  | 5 |  |  | 2 |  |  | 87 |
APAC |  |  |  |  | 1 |  |  | 1 |  |  | 78 |
Corporate |  |  |  |  | 1 |  |  | 5 |  |  | 230 |
|  |  |  |  | 113 |  |  | 27 |  |  | 1,470 |
Other pension and retiree medical benefits (income)/expense (a) |  |  |  |  | (1) |  |  | — |  |  | 97 |
Total |  |  |  |  | $ | 112 |  |  | $ | 27 |  |  | $ | 1,567 |
(a)Income amount represents adjustments for changes in estimates of previously recorded amounts.
|  |  | 12 Weeks Ended |  | Plan to Date
|  |  |  |  | 3/25/2023 |  | 3/19/2022 |  | through 3/25/2023
Severance and other employee costs |  |  |  |  | $ | 92 |  |  | $ | 11 |  |  | $ | 899 |
Asset impairments |  |  |  |  | — |  |  | — |  |  | 190 |
Other costs |  |  |  |  | 20 |  |  | 16 |  |  | 478 |
Total |  |  |  |  | $ | 112 |  |  | $ | 27 |  |  | $ | 1,567 |
A summary of our 2019 Productivity Plan activity for the 12 weeks ended March 25, 2023 is as follows:
| Severance and Other Employee Costs |  |  |  | Other Costs |  | Total
Liability as of December 31, 2022 | $ | 188 |  |  |  |  | $ | 8 |  |  | $ | 196 |
2023 restructuring charges | 92 |  |  |  |  | 20 |  |  | 112 |
Cash payments | (44) |  |  |  |  | (20) |  |  | (64) |
Non-cash charges and translation | (4) |  |  |  |  | — |  |  | (4) |
Liability as of March 25, 2023 | $ | 232 |  |  |  |  | $ | 8 |  |  | $ | 240 |

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