Consolidated Balance Sheet - USD ($) $ in Millions		Dec. 31, 2016	Dec. 26, 2015
ASSETS
Cash and cash equivalents		$ 9,158	$ 9,096
Short-term Investments		6,967	2,913
Accounts and notes receivable, net		6,694	6,437
Inventories	[1]	2,723	2,720
Prepaid expenses and other current assets		1,547	1,865
Assets, Current		27,089	23,031
Property, Plant and Equipment, net		16,591	16,317
Amortizable Intangible Assets, net		1,237	1,270
Goodwill		14,430	14,177
Indefinite-Lived Intangible Assets (Excluding Goodwill)		12,196	11,811
Nonamortizable Intangible Assets		26,626	25,988
Equity Method Investments		1,950	2,311
Other Assets		636	750
Total Assets		74,129	69,667
LIABILITIES AND EQUITY
Short-term debt obligations		6,892	4,071
Accounts payable and other current liabilities		14,243	13,507
Liabilities, Current		21,135	17,578
Long-Term Debt Obligations		30,053	29,213
Other Liabilities, Noncurrent		6,669	5,887
Deferred Income Taxes		5,073	4,959
Liabilities		62,930	57,637
Commitments and contingencies
Preferred Stock, no par value		41	41
Stockholders' Equity Attributable to Parent		11,246	12,068
PepsiCo Common Shareholders’ Equity
Common stock, par value 12/3¢ per share (authorized 3,600 shares, issued, net of repurchased common stock at par value: 1,428 and 1,448 shares, respectively)		24	24
Additional Paid in Capital, Common Stock		4,091	4,076
Retained Earnings (Accumulated Deficit)		52,518	50,472
Accumulated Other Comprehensive Income (Loss), Net of Tax		(13,919)	(13,319)
Stockholders' Equity Attributable to Noncontrolling Interest		104	107
Total Equity		11,199	12,030
Liabilities and Equity		74,129	69,667
Preferred Stock
LIABILITIES AND EQUITY
Stockholders' Equity Attributable to Parent		192	186
Additional Paid-in Capital [Member]
LIABILITIES AND EQUITY
Stockholders' Equity Attributable to Parent		4,091	4,076
Retained Earnings [Member]
LIABILITIES AND EQUITY
Stockholders' Equity Attributable to Parent		52,518	50,472
AOCI Attributable to Parent [Member]
LIABILITIES AND EQUITY
Stockholders' Equity Attributable to Parent		(13,919)	(13,319)
Treasury Stock [Member]
LIABILITIES AND EQUITY
Stockholders' Equity Attributable to Parent		31,468	29,185
Common Stock
LIABILITIES AND EQUITY
Stockholders' Equity Attributable to Parent		$ 24	$ 24

[1] Approximately 5% and 4% of the inventory cost in 2016 and 2015, respectively, were computed using the LIFO method. The differences between LIFO and FIFO methods of valuing these inventories were not material.