XML 37 R15.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Pension, Retiree Medical and Savings Plans | 12 Months Ended
--- | ---
Dec. 30, 2023
Retirement Benefits, Description [Abstract] |
Pension, Retiree Medical and Savings Plans | Pension, Retiree Medical and Savings Plans Effective December 31, 2022, we merged two U.S. qualified defined benefit pension plans, PepsiCo Employees Retirement Plan I (Plan I), mostly inactive participants, and PepsiCo Employees Retirement Plan A (Plan A), mostly active participants, with Plan I remaining. The accrued benefits offered to the plans’ participants were unchanged. The merger was made to provide additional flexibility in evaluating opportunities to reduce risk and volatility. Actuarial gains and losses of the merged plan will be amortized over the average remaining life expectancy of participants. There was no material impact to pre-tax pension benefits expense from this merger. In 2022, we transferred pension and retiree medical obligations of $145 million and related assets to TBG in connection with the Juice Transaction. See Note 13 for further information. In 2021, we adopted a change to the Canadian defined benefit plans to freeze pension accruals for salaried participants, effective January 1, 2024, and to close the hourly plan to new non-union employees hired on or after January 1, 2022. After the effective date, all salaried participants receive an employer contribution to the defined contribution plan based on age and years of service regardless of employee contribution and the opportunity to receive employer contributions to match employee contributions up to defined limits. We also adopted a change to the U.K. defined benefit plan to freeze pension accruals for all participants effective March 31, 2022. After the effective date, participants have the opportunity to receive employer contributions to match employee contributions up to defined limits. Pre-tax pension benefits expense will decrease after the effective dates, partially offset by contributions to defined contribution plans. In 2021, we adopted a change to the U.S. qualified defined benefit plans to transfer certain participants from Plan A to Plan I, effective January 1, 2022. The accrued benefits offered to the plans’ participants were unchanged. There was no material impact to pre-tax pension benefits expense from this transaction. In 2020, we adopted an amendment to the U.S. qualified defined benefit plans to freeze benefit accruals for salaried participants, effective December 31, 2025. Gains and losses resulting from actual experience differing from our assumptions, including the difference between the actual and expected return on plan assets, as well as changes in our assumptions, are determined at each measurement date. These differences are recognized as a component of net gain or loss in accumulated other comprehensive loss within common shareholders’ equity. If this net accumulated gain or loss exceeds 10% of the greater of the market-related value of plan assets or plan obligations, a portion of the net gain or loss is included in other pension and retiree medical benefits income for the following year based upon the average remaining service life for participants in PepsiCo Employees Retirement Hourly Plan (Plan H) (approximately 11 years) and retiree medical (approximately 10 years), and the remaining life expectancy for participants in Plan I (approximately 26 years). The cost or benefit of plan changes that increase or decrease benefits for prior employee service (prior service cost/(credit)) is included in other pension and retiree medical benefits income on a straight-line basis over the average remaining service life for participants in Plan H, and the remaining life expectancy for participants in Plan I, except that prior service cost/(credit) for salaried participants subject to the benefit accruals freeze effective December 31, 2025 is amortized on a straight-line basis over the period up to the effective date of the freeze. Selected financial information for our pension and retiree medical plans is as follows:
| Pension |  | Retiree Medical
| U.S. |  | International |  |  |  |
| 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022
Change in projected benefit obligation |  |  |  |  |  |  |  |  |  |  |
Obligation at beginning of year | $ | 11,543 |  |  | $ | 16,216 |  |  | $ | 2,603 |  |  | $ | 4,175 |  |  | $ | 714 |  |  | $ | 954 |
Service cost | 327 |  |  | 487 |  |  | 43 |  |  | 64 |  |  | 29 |  |  | 37 |
Interest cost | 593 |  |  | 434 |  |  | 141 |  |  | 90 |  |  | 36 |  |  | 19 |
Plan amendments | 13 |  |  | 10 |  |  | — |  |  | — |  |  | — |  |  | — |
Participant contributions | — |  |  | — |  |  | 2 |  |  | 2 |  |  | — |  |  | — |
Experience loss/(gain) | 603 |  |  | (3,989) |  |  | 194 |  |  | (1,284) |  |  | (22) |  |  | (198) |
Benefit payments | (1,006) |  |  | (412) |  |  | (116) |  |  | (127) |  |  | (80) |  |  | (81) |
Settlement/curtailment | (36) |  |  | (1,109) |  |  | (26) |  |  | (5) |  |  | — |  |  | (14) |
Special termination benefits | (1) |  |  | 37 |  |  | — |  |  | — |  |  | — |  |  | — |
Other, including foreign currency adjustment | (1) |  |  | (131) |  |  | 145 |  |  | (312) |  |  | — |  |  | (3) |
Obligation at end of year | $ | 12,035 |  |  | $ | 11,543 |  |  | $ | 2,986 |  |  | $ | 2,603 |  |  | $ | 677 |  |  | $ | 714 |
Change in fair value of plan assets |  |  |  |  |  |  |  |  |  |  |
Fair value at beginning of year | $ | 11,148 |  |  | $ | 15,904 |  |  | $ | 3,195 |  |  | $ | 4,624 |  |  | $ | 196 |  |  | $ | 299 |
Actual return on plan assets | 1,121 |  |  | (3,337) |  |  | 267 |  |  | (1,026) |  |  | 21 |  |  | (68) |
Employer contributions/funding | 314 |  |  | 235 |  |  | 50 |  |  | 101 |  |  | 46 |  |  | 48 |
Participant contributions | — |  |  | — |  |  | 2 |  |  | 2 |  |  | — |  |  | — |
Benefit payments | (1,006) |  |  | (412) |  |  | (116) |  |  | (127) |  |  | (80) |  |  | (81) |
Settlement | (36) |  |  | (1,117) |  |  | (26) |  |  | (5) |  |  | — |  |  | — |
Other, including foreign currency adjustment | — |  |  | (125) |  |  | 156 |  |  | (374) |  |  | — |  |  | (2) |
Fair value at end of year | $ | 11,541 |  |  | $ | 11,148 |  |  | $ | 3,528 |  |  | $ | 3,195 |  |  | $ | 183 |  |  | $ | 196 |
Funded status | $ | (494) |  |  | $ | (395) |  |  | $ | 542 |  |  | $ | 592 |  |  | $ | (494) |  |  | $ | (518) |
Amounts recognized |  |  |  |  |  |  |  |  |  |  |
Other assets | $ | 313 |  |  | $ | 225 |  |  | $ | 727 |  |  | $ | 708 |  |  | $ | — |  |  | $ | — |
Other current liabilities | (75) |  |  | (56) |  |  | (11) |  |  | (7) |  |  | (52) |  |  | (54) |
Other liabilities | (732) |  |  | (564) |  |  | (174) |  |  | (109) |  |  | (442) |  |  | (464) |
Net amount recognized | $ | (494) |  |  | $ | (395) |  |  | $ | 542 |  |  | $ | 592 |  |  | $ | (494) |  |  | $ | (518) |
Amounts included in accumulated other comprehensive loss (pre-tax) |  |  |  |  |  |  |  |
Net loss/(gain) | $ | 3,596 |  |  | $ | 3,337 |  |  | $ | 707 |  |  | $ | 571 |  |  | $ | (323) |  |  | $ | (320) |
Prior service cost/(credit) | 18 |  |  | (21) |  |  | (8) |  |  | (9) |  |  | (19) |  |  | (25) |
Total | $ | 3,614 |  |  | $ | 3,316 |  |  | $ | 699 |  |  | $ | 562 |  |  | $ | (342) |  |  | $ | (345) |
Changes recognized in net (gain)/loss included in other comprehensive loss |  |
Net loss/(gain) arising in current year | $ | 333 |  |  | $ | 254 |  |  | $ | 119 |  |  | $ | (40) |  |  | $ | (30) |  |  | $ | (114) |
Amortization and settlement recognition | (74) |  |  | (467) |  |  | (23) |  |  | (30) |  |  | 27 |  |  | 14 |
Foreign currency translation loss/(gain) | — |  |  | — |  |  | 40 |  |  | (55) |  |  | — |  |  | — |
Total | $ | 259 |  |  | $ | (213) |  |  | $ | 136 |  |  | $ | (125) |  |  | $ | (3) |  |  | $ | (100) |
Accumulated benefit obligation at end of year | $ | 11,653 |  |  | $ | 11,104 |  |  | $ | 2,835 |  |  | $ | 2,483 |  |  |  |  |
The net loss arising in the current year is primarily attributable to the impact of lower discount rates, partially offset by an increase in the actual return on plan assets. The amount we report in operating profit as pension and retiree medical cost is service cost, which is the value of benefits earned by employees for working during the year. The amounts we report below operating profit as pension and retiree medical cost consist of the following components: •Interest cost is the accrued interest on the projected benefit obligation due to the passage of time. •Expected return on plan assets is the long-term return we expect to earn on plan investments for our funded plans that will be used to settle future benefit obligations. •Amortization of prior service cost/(credit) represents the recognition in the income statement of benefit changes resulting from plan amendments. •Amortization of net loss/(gain) represents the recognition in the income statement of changes in the amount of plan assets and the projected benefit obligation based on changes in assumptions and actual experience. •Settlement/curtailment loss/(gain) represents the result of actions that effectively eliminate all or a portion of related projected benefit obligations. Settlements are triggered when payouts to settle the projected benefit obligation of a plan due to lump sums or other events exceed the total of annual service and interest cost. Settlements are recognized when actions are irrevocable and we are relieved of the primary responsibility and risk for projected benefit obligations. Lump sum payouts are generally higher when interest rates are lower. Curtailments are recognized when events such as plant closures, the sale of a business, or plan changes result in a significant reduction of future service or benefits. Curtailment losses are recognized when an event is probable and estimable, while curtailment gains are recognized when an event has occurred (when the related employees terminate or an amendment is adopted). •Special termination benefits are the additional benefits offered to employees upon departure due to actions such as restructuring. The components of total pension and retiree medical benefit costs are as follows:
| Pension |  | Retiree Medical
| U.S. |  | International |  |  |  |  |  |
| 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021
Service cost | $ | 327 |  |  | $ | 487 |  |  | $ | 518 |  |  | $ | 43 |  |  | $ | 64 |  |  | $ | 104 |  |  | $ | 29 |  |  | $ | 37 |  |  | $ | 33 |
Other pension and retiree medical benefits (income)/expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest cost | $ | 593 |  |  | $ | 434 |  |  | $ | 324 |  |  | $ | 141 |  |  | $ | 90 |  |  | $ | 74 |  |  | $ | 36 |  |  | $ | 19 |  |  | $ | 15 |
Expected return on plan assets | (851) |  |  | (912) |  |  | (970) |  |  | (192) |  |  | (218) |  |  | (231) |  |  | (13) |  |  | (16) |  |  | (15) |
Amortization of prior service credits | (26) |  |  | (28) |  |  | (31) |  |  | (1) |  |  | (1) |  |  | (2) |  |  | (6) |  |  | (8) |  |  | (11) |
Amortization of net losses/(gains) | 70 |  |  | 149 |  |  | 224 |  |  | 13 |  |  | 29 |  |  | 77 |  |  | (27) |  |  | (14) |  |  | (14) |
Settlement/curtailment losses/(gains) (a) | 4 |  |  | 322 |  |  | 40 |  |  | 10 |  |  | 1 |  |  | (11) |  |  | — |  |  | (16) |  |  | — |
Special termination benefits | (1) |  |  | 37 |  |  | 9 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total other pension and retiree medical benefits (income)/expense | $ | (211) |  |  | $ | 2 |  |  | $ | (404) |  |  | $ | (29) |  |  | $ | (99) |  |  | $ | (93) |  |  | $ | (10) |  |  | $ | (35) |  |  | $ | (25) |
Total | $ | 116 |  |  | $ | 489 |  |  | $ | 114 |  |  | $ | 14 |  |  | $ | (35) |  |  | $ | 11 |  |  | $ | 19 |  |  | $ | 2 |  |  | $ | 8 |
(a)In 2022, U.S. includes a settlement charge of $318 million ($246 million after-tax or $0.18 per share) related to lump sum distributions exceeding the total of annual service and interest cost. The following table provides the weighted-average assumptions used to determine net periodic benefit cost and projected benefit obligation for our pension and retiree medical plans:
| Pension |  | Retiree Medical
| U.S. |  | International |  |  |  |  |  |
| 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021
Net Periodic Benefit Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost discount rate (a) | 5.4 | % |  | 3.1 | % |  | 2.6 | % |  | 7.0 | % |  | 4.2 | % |  | 2.7 | % |  | 5.4 | % |  | 2.8 | % |  | 2.3 | %
Interest cost discount rate (a) | 5.4 | % |  | 3.1 | % |  | 2.0 | % |  | 5.4 | % |  | 2.3 | % |  | 1.7 | % |  | 5.3 | % |  | 2.1 | % |  | 1.6 | %
Expected return on plan assets (a) | 7.4 | % |  | 6.7 | % |  | 6.4 | % |  | 5.7 | % |  | 5.3 | % |  | 5.3 | % |  | 7.1 | % |  | 5.7 | % |  | 5.4 | %
Rate of salary increases | 3.2 | % |  | 3.0 | % |  | 3.0 | % |  | 4.2 | % |  | 3.3 | % |  | 3.3 | % |  |  |  |  |  |
Projected Benefit Obligation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate | 5.1 | % |  | 5.4 | % |  | 2.9 | % |  | 5.1 | % |  | 5.3 | % |  | 2.4 | % |  | 5.1 | % |  | 5.4 | % |  | 2.7 | %
Rate of salary increases | 3.9 | % |  | 3.2 | % |  | 3.0 | % |  | 4.3 | % |  | 4.2 | % |  | 3.3 | % |  |  |  |  |  |
(a)2022 U.S. rates reflect remeasurement of a U.S. qualified defined benefit pension plan in the second quarter of 2022. The following table provides selected information about plans with accumulated benefit obligation and total projected benefit obligation in excess of plan assets:
| Pension |  | Retiree Medical
| U.S. |  | International |  |  |  |
| 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022
Selected information for plans with accumulated benefit obligation in excess of plan assets |  |  |  |
Obligation for service to date | $ | (631) |  |  | $ | (584) |  |  | $ | (255) |  |  | $ | (158) |  |  |  |  |
Fair value of plan assets | $ | — |  |  | $ | — |  |  | $ | 190 |  |  | $ | 129 |  |  |  |  |
Selected information for plans with projected benefit obligation in excess of plan assets |  |  |  |  |  |
Benefit obligation | $ | (8,223) |  |  | $ | (620) |  |  | $ | (375) |  |  | $ | (273) |  |  | $ | (677) |  |  | $ | (714) |
Fair value of plan assets | $ | 7,416 |  |  | $ | — |  |  | $ | 190 |  |  | $ | 157 |  |  | $ | 183 |  |  | $ | 196 |
Of the total projected pension benefit obligation as of December 30, 2023, approximately $678 million relates to plans that we do not fund because the funding of such plans does not receive favorable tax treatment. Future Benefit Payments Our estimated future benefit payments are as follows:
| 2024 |  | 2025 |  | 2026 |  | 2027 |  | 2028 |  | 2029 - 2033
Pension | $ | 1,102 |  |  | $ | 925 |  |  | $ | 964 |  |  | $ | 996 |  |  | $ | 1,023 |  |  | $ | 5,403 |
Retiree medical (a) | $ | 81 |  |  | $ | 80 |  |  | $ | 76 |  |  | $ | 74 |  |  | $ | 70 |  |  | $ | 309 |
(a)Expected future benefit payments for our retiree medical plans do not reflect any estimated subsidies expected to be received under the 2003 Medicare Act. Subsidies are expected to be approximately $1 million for each of the years from 2024 through 2028 and approximately $2 million in total for 2029 through 2033. These future benefit payments to beneficiaries include payments from both funded and unfunded plans. Funding Contributions to our pension and retiree medical plans were as follows:
| Pension |  | Retiree Medical
| 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021
Discretionary (a) | $ | 267 |  |  | $ | 160 |  |  | $ | 525 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Non-discretionary | 97 |  |  | 176 |  |  | 213 |  |  | 46 |  |  | 48 |  |  | 47 |
Total | $ | 364 |  |  | $ | 336 |  |  | $ | 738 |  |  | $ | 46 |  |  | $ | 48 |  |  | $ | 47 |
(a)Includes $250 million contribution in 2023, $150 million contribution in 2022 and $500 million contribution in 2021 to fund our U.S. qualified defined benefit plans. We made a discretionary contribution of $150 million to a U.S. qualified defined benefit plan in January 2024. In addition, in 2024, we expect to make non-discretionary contributions of approximately $99 million to our U.S. and international pension benefit plans and contributions of approximately $51 million for retiree medical benefits. We also regularly evaluate opportunities to reduce risk and volatility associated with our pension and retiree medical plans. Plan Assets Our pension plan investment strategy includes the use of actively managed accounts and is reviewed periodically in conjunction with plan obligations, an evaluation of market conditions, tolerance for risk and cash requirements for benefit payments. This strategy is also applicable to funds held for the retiree medical plans. Our investment objective includes ensuring that funds are available to meet the plans’ benefit obligations when they become due. Assets contributed to our pension plans are no longer controlled by us, but become the property of our individual pension plans. However, we are indirectly impacted by changes in these plan assets as compared to changes in our projected obligations. Our overall investment policy is to prudently invest plan assets in a well-diversified portfolio of equity and high-quality debt securities and real estate to achieve our long-term return expectations. Our investment policy also permits the use of derivative instruments, such as futures and forward contracts, to reduce interest rate and foreign currency risks. Futures contracts represent commitments to purchase or sell securities at a future date and at a specified price. Forward contracts consist of currency forwards. For 2024 and 2023, our expected long-term rate of return on U.S. plan assets is 7.4%. Our target investment allocations for U.S. plan assets are as follows:
| 2024 |  | 2023
Fixed income | 55 | % |  | 56 | %
U.S. equity | 22 | % |  | 22 | %
International equity | 19 | % |  | 18 | %
Real estate | 4 | % |  | 4 | %
Actual investment allocations may vary from our target investment allocations due to prevailing market conditions. We regularly review our actual investment allocations and periodically rebalance our investments. The expected return on plan assets is based on our investment strategy and our expectations for long-term rates of return by asset class, taking into account volatility and correlation among asset classes and our historical experience. We also review current levels of interest rates and inflation to assess the reasonableness of the long-term rates. We evaluate our expected return assumptions annually to ensure that they are reasonable. To calculate the expected return on plan assets, our market-related value of assets for fixed income is the actual fair value. For all other asset categories, such as equity securities, we use a method that recognizes investment gains or losses (the difference between the expected and actual return based on the market-related value of assets) over a five-year period. This has the effect of reducing year-to-year volatility. Plan assets measured at fair value as of year-end 2023 and 2022 are categorized consistently by Level 1 (quoted prices in active markets for identical assets), Level 2 (significant other observable inputs) and Level 3 (significant unobservable inputs) in both years and are as follows:
| Fair Value Hierarchy Level |  | 2023 |  | 2022
U.S. plan assets (a) |  |  |  |  |
Equity securities, including preferred stock (b) | 1 |  | $ | 4,698 |  |  | $ | 4,387 |
Government securities (c) | 2 |  | 1,812 |  |  | 1,751 |
Corporate bonds (c) | 2 |  | 4,233 |  |  | 4,245 |
Mortgage-backed securities (c) | 2 |  | 133 |  |  | 142 |
Contracts with insurance companies (d) | 3 |  | 1 |  |  | 9 |
Cash and cash equivalents (e) | 1, 2 |  | 349 |  |  | 157 |
Sub-total U.S. plan assets |  |  | 11,226 |  |  | 10,691 |
Real estate commingled funds measured at net asset value (f) |  |  | 411 |  |  | 533 |
Dividends and interest receivable, net of payables |  |  | 87 |  |  | 120 |
Total U.S. plan assets |  |  | $ | 11,724 |  |  | $ | 11,344 |
International plan assets |  |  |  |  |
Equity securities (b) | 1 |  | $ | 1,175 |  |  | $ | 1,291 |
Government securities (c) | 2 |  | 1,207 |  |  | 736 |
Corporate bonds (c) | 2 |  | 267 |  |  | 254 |
Fixed income commingled funds (g) | 1 |  | 526 |  |  | 628 |
Contracts with insurance companies (d) | 3 |  | 30 |  |  | 27 |
Cash and cash equivalents | 1 |  | 143 |  |  | 75 |
Sub-total international plan assets |  |  | 3,348 |  |  | 3,011 |
Real estate commingled funds measured at net asset value (f) |  |  | 162 |  |  | 173 |
Dividends and interest receivable |  |  | 18 |  |  | 11 |
Total international plan assets |  |  | $ | 3,528 |  |  | $ | 3,195 |
(a)Includes $183 million and $196 million in 2023 and 2022, respectively, of retiree medical plan assets that are restricted for purposes of providing health benefits for U.S. retirees and their beneficiaries. (b)Invested in U.S. and international common stock and commingled funds, and the preferred stock portfolio was invested in domestic and international corporate preferred stock investments. The common and preferred stock investments are based on quoted prices in active markets. The commingled funds are based on the published price of the fund and include one large-cap fund that represents 13% and 10% of total U.S. plan assets for 2023 and 2022, respectively. (c)These investments are based on quoted bid prices for comparable securities in the marketplace and broker/dealer quotes in active markets. Corporate bonds of U.S.-based companies represents 31% and 32% of total U.S. plan assets for 2023 and 2022, respectively. (d)Based on the fair value of the contracts as determined by the insurance companies using inputs that are not observable. The changes in Level 3 amounts were not significant in the years ended December 30, 2023 and December 31, 2022. (e)Includes Level 1 assets of $3 million for 2023 and Level 2 assets of $346 million and $157 million for 2023 and 2022, respectively. (f)The real estate commingled funds include investments in limited partnerships. These funds are based on the net asset value of the appraised value of investments owned by these funds as determined by independent third parties using inputs that are not observable. The majority of the funds are redeemable quarterly subject to availability of cash and have notice periods ranging from 45 to 90 days. (g)Based on the published price of the fund. Retiree Medical Cost Trend Rates The assumed health care cost trend rates are as follows:
| 2024 |  | 2023
Average increase assumed | 5 | % |  | 6 | %
Ultimate projected increase | 4 | % |  | 4 | %
Year of ultimate projected increase | 2046 |  | 2046
Annually, we review external data and our historical experience to estimate assumed health care cost trend rates that impact our retiree medical plan obligation and expense, however the cap on our share of retiree medical costs limits the impact. Savings Plan Certain U.S. employees are eligible to participate in a 401(k) savings plan, which is a voluntary defined contribution plan. The plan is designed to help employees accumulate savings for retirement and we make Company matching contributions for certain employees on a portion of employee contributions based on years of service. Certain U.S. employees, who are either not eligible to participate in a defined benefit pension plan or whose benefit is capped, are also eligible to receive an employer contribution based on either years of service or age and years of service regardless of employee contribution. In 2023, 2022 and 2021, our total Company contributions were $356 million, $283 million and $246 million, respectively.

X
- References No definition available. + Details
Name: | us-gaap_GeneralDiscussionOfPensionAndOtherPostretirementBenefitsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for retirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 70 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480794/715-70-50-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(03) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (q) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (l) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//715/tableOfContent Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (o) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (p) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (r)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (r)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 60 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480266/715-60-50-3 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration