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Acquisitions & Divestitures (Notes) | 12 Months Ended
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Dec. 30, 2023
Acquisitions & Divestitures [Abstract] |
Mergers, Acquisitions and Dispositions Disclosures [Text Block] | Acquisitions and Divestitures Acquisition and Divestiture-Related Charges Acquisition and divestiture-related charges primarily include merger and integration charges and costs associated with divestitures. Merger and integration charges include liabilities to support socioeconomic programs in South Africa, gains associated with contingent consideration, employee-related costs, contract termination costs, closing costs and other integration costs. Divestiture-related charges reflect transaction expenses, including consulting, advisory and other professional fees. A summary of our acquisition and divestiture-related charges is as follows:
| 2023 |  | 2022 |  | 2021
FLNA | $ | — |  |  | $ | — |  |  | $ | 2 |
PBNA | 16 |  |  | 51 |  |  | 11 |
Europe (a) | (2) |  |  | 14 |  |  | 8 |
AMESA | 2 |  |  | 3 |  |  | 10 |
APAC | — |  |  | — |  |  | 4 |
Corporate (b) | 25 |  |  | 6 |  |  | (39) |
Total (c) | 41 |  |  | 74 |  |  | (4) |
Other pension and retiree medical benefits expense | — |  |  | 6 |  |  | — |
Total acquisition and divestiture-related charges | $ | 41 |  |  | $ | 80 |  |  | $ | (4) |
After-tax amount (d) | $ | 23 |  |  | $ | 66 |  |  | $ | (27) |
Impact on net income attributable to PepsiCo per common share | $ | (0.02) |  |  | $ | (0.05) |  |  | $ | 0.02 |
(a)Income amount represents adjustments for changes in estimates of previously recorded amounts. (b)Income amount primarily relates to the acceleration payment made in the fourth quarter of 2021 under the contingent consideration arrangement associated with our acquisition of Rockstar, which is partially offset by divestiture-related charges associated with the Juice Transaction. (c)Primarily recorded in selling, general and administrative expenses. (d)The amount in 2021 includes a tax benefit related to contributions to socioeconomic programs in South Africa.

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- Definition The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//805/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//205-20/tableOfContent + Details
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