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Restructuring and Impairment Charges (Tables) | 12 Months Ended
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Dec. 30, 2023
2019 Productivity Plan [Member] |
Total Restructuring Cost and Reserve [Line Items] |
Restructuring and Related Costs [Table Text Block] | 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:
| 2023 |  | 2022 |  | 2021
Cost of sales | $ | 13 |  |  | $ | 33 |  |  | $ | 29 |
Selling, general and administrative expenses | 433 |  |  | 347 |  |  | 208 |
Other pension and retiree medical benefits (income)/expense (a) | (1) |  |  | 31 |  |  | 10 |
Total restructuring and impairment charges | $ | 445 |  |  | $ | 411 |  |  | $ | 247 |
After-tax amount | $ | 349 |  |  | $ | 334 |  |  | $ | 206 |
Impact on net income attributable to PepsiCo per common share | $ | (0.25) |  |  | $ | (0.24) |  |  | $ | (0.15) |
| 2023 |  | 2022 |  | 2021 |  | Plan to Date through 12/30/2023
FLNA | $ | 42 |  |  | $ | 46 |  |  | $ | 28 |  |  | $ | 252 |
QFNA | — |  |  | 7 |  |  | — |  |  | 19 |
PBNA | 41 |  |  | 68 |  |  | 20 |  |  | 267 |
LatAm | 29 |  |  | 32 |  |  | 37 |  |  | 200 |
Europe | 223 |  |  | 109 |  |  | 81 |  |  | 566 |
AMESA | 15 |  |  | 12 |  |  | 15 |  |  | 97 |
APAC | 8 |  |  | 16 |  |  | 7 |  |  | 85 |
Corporate | 88 |  |  | 90 |  |  | 49 |  |  | 317 |
| 446 |  |  | 380 |  |  | 237 |  |  | 1,803 |
Other pension and retiree medical benefits (income)/expense (a) | (1) |  |  | 31 |  |  | 10 |  |  | 97 |
Total | $ | 445 |  |  | $ | 411 |  |  | $ | 247 |  |  | $ | 1,900 |
(a)Income amount represents adjustments for changes in estimates of previously recorded amounts.
|  |  |  |  | Plan to Date through 12/30/2023
Severance and other employee costs |  |  |  |  | $ | 1,050 |
Asset impairments |  |  |  |  | 192 |
Other costs |  |  |  |  | 658 |
Total |  |  |  |  | $ | 1,900 |
A summary of our 2019 Productivity Plan 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 | 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 |
2022 restructuring charges | 243 |  |  | 33 |  |  | 135 |  |  | 411 |
Cash payments (a) | (90) |  |  | — |  |  | (134) |  |  | (224) |
Non-cash charges and translation | (29) |  |  | (33) |  |  | — |  |  | (62) |
Liability as of December 31, 2022 | 188 |  |  | — |  |  | 8 |  |  | 196 |
2023 restructuring charges | 243 |  |  | 2 |  |  | 200 |  |  | 445 |
Cash payments (a) | (242) |  |  | — |  |  | (192) |  |  | (434) |
Non-cash charges and translation | (1) |  |  | (2) |  |  | (7) |  |  | (10) |
Liability as of December 30, 2023 | $ | 188 |  |  | $ | — |  |  | $ | 9 |  |  | $ | 197 |
(a)Excludes cash expenditures of $1 million in 2023, $1 million in 2022 and $2 million in 2021, reported in the cash flow statement in pension and retiree medical plan contributions.

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