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Restructuring and Impairment Charges (Tables) | 12 Months Ended
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Dec. 28, 2024
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 segment approximately as follows:
| PFNA |  | PBNA |  | IB Franchise |  | EMEA |  | LatAm Foods |  | Asia Pacific Foods |  | Corporate
Expected pre-tax charges | 15 | % |  | 25 | % |  | 1 | % |  | 30 | % |  | 10 | % |  | 4 | % |  | 15 | %
A summary of our 2019 Productivity Plan charges is as follows:
| 2024 |  | 2023 |  | 2022
Cost of sales | $ | 133 |  |  | $ | 13 |  |  | $ | 33 |
Selling, general and administrative expenses | 551 |  |  | 433 |  |  | 347 |
Impairment of intangible assets | 14 |  |  | — |  |  | — |
Other pension and retiree medical benefits expense/(income) (a) | 29 |  |  | (1) |  |  | 31 |
Total restructuring and impairment charges | $ | 727 |  |  | $ | 445 |  |  | $ | 411 |
After-tax amount | $ | 563 |  |  | $ | 349 |  |  | $ | 334 |
Impact on net income attributable to PepsiCo per common share | $ | (0.41) |  |  | $ | (0.25) |  |  | $ | (0.24) |
| 2024 |  | 2023 |  | 2022 |  | Plan to Date through 12/28/2024
PFNA | $ | 161 |  |  | $ | 42 |  |  | $ | 53 |  |  | $ | 432 |
PBNA | 238 |  |  | 41 |  |  | 68 |  |  | 505 |
IB Franchise | 24 |  |  | 11 |  |  | 4 |  |  | 51 |
EMEA | 116 |  |  | 227 |  |  | 118 |  |  | 761 |
LatAm Foods | 49 |  |  | 29 |  |  | 32 |  |  | 247 |
Asia Pacific Foods | 9 |  |  | 8 |  |  | 15 |  |  | 87 |
Corporate | 101 |  |  | 88 |  |  | 90 |  |  | 418 |
| 698 |  |  | 446 |  |  | 380 |  |  | 2,501 |
Other pension and retiree medical benefits expense/(income) (a) | 29 |  |  | (1) |  |  | 31 |  |  | 126 |
Total | $ | 727 |  |  | $ | 445 |  |  | $ | 411 |  |  | $ | 2,627 |
(a)Income amount represents adjustments for changes in estimates of previously recorded amounts.
|  | Plan to Date through 12/28/2024
Severance and other employee costs |  | $ | 1,434 |
Asset impairments |  | 306 |
Other costs |  | 887 |
Total |  | $ | 2,627 |
A summary of our 2019 Productivity Plan is as follows:
| Severance and Other Employee Costs |  | Asset Impairments |  | Other Costs |  | Total
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 |
2024 restructuring charges | 384 |  |  | 114 |  |  | 229 |  |  | 727 |
Cash payments (a) | (204) |  |  | — |  |  | (232) |  |  | (436) |
Non-cash charges and translation | (30) |  |  | (114) |  |  | 20 |  |  | (124) |
Liability as of December 28, 2024 | $ | 338 |  |  | $ | — |  |  | $ | 26 |  |  | $ | 364 |
(a)Excludes cash expenditures of $7 million in 2024, and $1 million each in 2023 and 2022, reported in the cash flow statement in pension and retiree medical plan contributions.

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