Restructuring and Impairment Charges (Tables)

3 Months Ended

Mar. 21, 2020

2019 Productivity Plan [Member]

Restructuring Cost and Reserve [Line Items]

Summary of Productivity Plan Activity [Table Text Block]

The total expected 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	11	%	2	%	30	%	10	%	25	%	8	%	5	%	9	%

A summary of our 2019 Productivity Plan charges is as follows:

	12 Weeks Ended
	3/21/2020		3/23/2019
Cost of sales	$	2	$	8
Selling, general and administrative expenses	30		23
Other pension and retiree medical benefits expense/(income)	6		(5		)
Total restructuring and impairment charges	$	38	$	26
After-tax amount	$	32	$	23
Net income attributable to PepsiCo per common share	$	0.02	$	0.02

	12 Weeks Ended					Plan to Date
	3/21/2020		3/23/2019			through 3/21/2020
FLNA	$	5	$	—		$	58
QFNA	1		—			8
PBNA	3		6			94
LatAm	5		—			76
Europe	8		6			113
AMESA	2		8			43
APAC	—		3			49
Corporate	8		8			62
	32		31			503
Other pension and retiree medical benefits expense/ (income) (a)	6		(5		)	43
Total	$	38	$	26		$	546

(a) Income amount represents adjustments for changes in estimates of previously recorded amounts.

	12 Weeks Ended					Plan to Date
	3/21/2020		3/23/2019			through 3/21/2020
Severance and other employee costs (a)	$	22	$	(3	)	$	308
Asset impairments	1		8			93
Other costs (b)	15		21			145
Total	$	38	$	26		$	546

(a) Income amount represents adjustments for changes in estimates of previously recorded amounts.

(b) Includes other costs associated with the implementation of our initiatives, including contract termination costs, consulting and other professional fees.

A summary of our 2019 Productivity Plan activity for the 12 weeks ended March 21, 2020 is as follows:

	Severance and Other Employee Costs			Asset Impairments			Other Costs			Total
Liability as of December 28, 2019	$	128		$	—		$	21		$	149
2020 restructuring charges	22			1			15			38
Cash payments	(31		)	—			(29		)	(60		)
Non-cash charges and translation	(9		)	(1		)	4			(6		)
Liability as of March 21, 2020	$	110		$	—		$	11		$	121