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Restructuring and Impairment Charges (Tables)
 8 Months Ended
Sep. 07, 2024
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:
FLNAQFNAPBNALatAmEuropeAMESAAPACCorporate
Expected pre-tax charges10 %1 %30 %10 %25 %5 %4 %15 %
A summary of our 2019 Productivity Plan charges is as follows:
12 Weeks Ended36 Weeks Ended
9/7/20249/9/20239/7/20249/9/2023
Cost of sales$10 $4 $16 $10 
Selling, general and administrative expenses 228 79 377 278 
Other pension and retiree medical benefits expense/(income) (a)
7 — 22 (1)
Total restructuring and impairment charges$245 $83 $415 $287 
After-tax amount$195 $67 $325 $228 
Impact on net income attributable to PepsiCo per common share$(0.14)$(0.05)$(0.24)$(0.16)
12 Weeks Ended36 Weeks EndedPlan-to-Date
9/7/20249/9/20239/7/20249/9/2023
through 9/7/2024
FLNA $8 $6 $43 $19 $295 
QFNA— — 4 — 23 
PBNA128 8 143 18 410 
LatAm11 8 32 19 232 
Europe46 44 83 185 649 
AMESA 4 5 7 10 104 
APAC2 2 6 7 91 
Corporate39 10 75 30 392 
238 83 393 288 2,196 
Other pension and retiree medical benefits expense/(income) (a)
7 — 22 (1)119 
Total$245 $83 $415 $287 $2,315 
(a)Income amount represents adjustments for changes in estimates of previously recorded amounts.
12 Weeks Ended36 Weeks EndedPlan-to-Date
9/7/20249/9/20239/7/20249/9/2023
through 9/7/2024
Severance and other employee costs$151 $39 $233 $181 $1,283 
Asset impairments30 1 34 1 226 
Other costs64 43 148 105 806 
Total$245 $83 $415 $287 $2,315 
A summary of our 2019 Productivity Plan activity for the 36 weeks ended September 7, 2024 is as follows:
Severance and Other Employee CostsAsset
Impairments		Other CostsTotal
Liability as of December 30, 2023$188 $— $9 $197 
2024 restructuring charges
233 34 148 415 
Cash payments(131)— (153)(284)
Non-cash charges and translation(17)(34)22 (29)
Liability as of September 7, 2024$273 $— $26 $299