CONDENSED CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions	Sep. 03, 2016	Dec. 26, 2015
Current Assets
Cash and cash equivalents	$ 10,256	$ 9,096
Short-term investments	4,524	2,913
Accounts and notes receivable, less allowance: 9/16 - $157 and 12/15 - $130	7,745	6,437
Inventories
Raw materials	1,438	1,312
Work-in-process	228	161
Finished goods	1,454	1,247
Inventory, Net, Total	3,120	2,720
Prepaid expenses and other current assets	1,454	1,865
Total Current Assets	27,099	23,031
Property, Plant and Equipment	36,603	35,747
Accumulated Depreciation	(20,298)	(19,430)
Property, Plant and Equipment, Net, Total	16,305	16,317
Amortizable Intangible Assets, net	1,257	1,270
Goodwill	14,394	14,177
Other Nonamortizable Intangible Assets	12,024	11,811
Nonamortizable Intangible Assets	26,418	25,988
Investments in Noncontrolled Affiliates	1,975	2,311
Other Assets	843	750
Total Assets	73,897	69,667
Current Liabilities
Short-term obligations	6,284	4,071
Accounts payable and other current liabilities	14,305	13,507
Total Current Liabilities	20,589	17,578
Long-term Debt Obligations	29,322	29,213
Other Liabilities	6,088	5,887
Deferred Income Taxes	5,180	4,959
Total Liabilities	61,179	57,637
Preferred Stock, no par value	41	41
PepsiCo Common Shareholders' Equity
Capital in excess of par value	4,001	4,076
Retained earnings	52,200	50,472
Accumulated other comprehensive loss	(12,829)	(13,319)
Total PepsiCo Common Shareholders’ Equity	12,750	12,068
Common stock, par value 12/3¢ per share (authorized 3,600 shares, issued, net of repurchased common stock at par value: 1,436 and 1,448 shares, respectively)	24	24
Stockholders' Equity Attributable to Noncontrolling Interest	116	107
Total Equity	12,718	12,030
Total Liabilities and Equity	73,897	69,667
Preferred Stock
Current Liabilities
Preferred Stock, no par value	41
Treasury Stock [Member]
PepsiCo Common Shareholders' Equity
Total PepsiCo Common Shareholders’ Equity	30,646	29,185
Redeemable Preferred Stock [Member] \| Preferred Stock
PepsiCo Common Shareholders' Equity
Total PepsiCo Common Shareholders’ Equity	$ 189	$ 186

Sum of the carrying amounts as of the balance sheet date for goodwill and indefinite lived intangible assets.

No definition available.

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Namespace Prefix:	pep_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

The aggregate of amounts due from customers or clients, within one year of the balance sheet date (or one operating cycle, if longer), for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date within one year of the balance sheet, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively.