CONDENSED CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions	Mar. 25, 2017	Dec. 31, 2016
Current Assets
Cash and cash equivalents	$ 9,528	$ 9,158
Short-term investments	6,461	6,967
Accounts and notes receivable, less allowance: 3/17 - $139 and 12/16 - $134	6,848	6,694
Inventories
Raw materials and packaging	1,429	1,315
Work-in-process	220	150
Finished goods	1,633	1,258
Inventory, Net, Total	3,282	2,723
Prepaid expenses and other current assets	1,031	908
Total Current Assets	27,150	26,450
Property, Plant and Equipment	37,373	36,818
Accumulated Depreciation	(20,724)	(20,227)
Property, Plant and Equipment, Net, Total	16,649	16,591
Amortizable Intangible Assets, net	1,259	1,237
Goodwill	14,584	14,430
Other Nonamortizable Intangible Assets	12,338	12,196
Nonamortizable Intangible Assets	26,922	26,626
Investments in Noncontrolled Affiliates	2,003	1,950
Other Assets	639	636
Total Assets	74,622	73,490
Current Liabilities
Short-term debt obligations	8,577	6,892
Accounts payable and other current liabilities	13,067	14,243
Total Current Liabilities	21,644	21,135
Long-term Debt Obligations	30,081	30,053
Other Liabilities	6,693	6,669
Deferred Income Taxes	4,521	4,434
Total Liabilities	62,939	62,291
Preferred Stock, no par value	41	41
PepsiCo Common Shareholders' Equity
Capital in excess of par value	3,857	4,091
Retained earnings	52,756	52,518
Accumulated other comprehensive loss	(13,416)	(13,919)
Total PepsiCo Common Shareholders’ Equity	11,722	11,246
Common stock, par value 12/3¢ per share (authorized 3,600 shares, issued, net of repurchased common stock at par value: 1,430 and 1,428 shares, respectively)	24	24
Stockholders' Equity Attributable to Noncontrolling Interest	114	104
Total Equity	11,683	11,199
Total Liabilities and Equity	74,622	73,490
Preferred Stock
Current Liabilities
Preferred Stock, no par value	41
Repurchased Common Stock, in excess of par value (436 and 438 shares, respectively)
PepsiCo Common Shareholders' Equity
Total PepsiCo Common Shareholders’ Equity	31,499	31,468
Redeemable Preferred Stock [Member] | Preferred Stock
PepsiCo Common Shareholders' Equity
Total PepsiCo Common Shareholders’ Equity	$ 194	$ 192