Note 5. Items Affecting Comparability of Net Income, Financial Position and Cash Flows Impact of Adopting New Accounting Standards (Tables)

9 Months Ended

Sep. 30, 2019

Lease adjustments made to Condensed Consolidated Balance Sheet [Table Text Block]

As a result of adopting Topic 842, the following adjustments were made to the Condensed Consolidated Balance Sheet as of the beginning of the quarter ended March 31, 2019:

CONDENSED CONSOLIDATED BALANCE SHEET
	As Reported 12/31/2018			Adjustments			Balances with Adoption of Topic 842 1/1/2019
ASSETS
Current Assets
Cash and cash equivalents	$	292		$	—		$	292
Accounts and notes receivable, net	561			—			561
Prepaid expenses and other current assets	354			(10		)	344
Total Current Assets	1,207			(10		)	1,197
Property, plant and equipment, net	1,237			—			1,237
Goodwill	525			—			525
Intangible assets, net	242			—			242
Other assets	724			689			1,413
Deferred income taxes	195			—			195
Total Assets	$	4,130		$	679		$	4,809
LIABILITIES AND SHAREHOLDERS’ DEFICIT
Current Liabilities
Accounts payable and other current liabilities	$	911		$	76		$	987
Income taxes payable	69			—			69
Short-term borrowings	321			—			321
Total Current Liabilities	1,301			76			1,377
Long-term debt	9,751			—			9,751
Other liabilities and deferred credits	1,004			605			1,609
Total Liabilities	12,056			681			12,737
Shareholders’ Deficit
Accumulated deficit	(7,592		)	(2		)	(7,594		)
Accumulated other comprehensive loss	(334		)	—			(334		)
Total Shareholders’ Deficit	(7,926		)	(2		)	(7,928		)
Total Liabilities and Shareholders’ Deficit	$	4,130		$	679		$	4,809

Refranchising (gain) loss [Member]

Facility Actions [Table Text Block]

A summary of Refranchising (gain) loss is as follows:

	Quarter ended						Year to date
	2019			2018			2019			2018
KFC Division	$	(7	)	$	(29	)	$	(13	)	$	(128	)
Pizza Hut Division	—			3			—			14
Taco Bell Division	(1		)	(74		)	(5		)	(171		)
Worldwide	$	(8	)	$	(100	)	$	(18	)	$	(285	)