Pension and Retiree Medical Benefits (Notes)

3 Months Ended

Mar. 24, 2018

Pension and Retiree Medical Benefits [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

Pension and Retiree Medical Benefits

The components of net periodic benefit cost for pension and retiree medical plans are as follows: 

	12 Weeks Ended
	Pension												Retiree Medical
	3/24/2018			3/25/2017			3/24/2018			3/25/2017			3/24/2018			3/25/2017
	U.S.						International
Service cost	$	100		$	93		$	18		$	16		$	7		$	6
Interest cost	111			108			17			15			8			9
Expected return on plan assets	(218		)	(196		)	(36		)	(30		)	(4		)	(5		)
Amortization of prior service cost/(credits)	1			—			—			—			(5		)	(6		)
Amortization of net losses/(gains)	41			28			8			9			(2		)	(3		)
	35			33			7			10			4			1
Special termination benefits	3			1			1			—			—			—
Total	$	38		$	34		$	8		$	10		$	4		$	1

We regularly evaluate opportunities to reduce risk and volatility associated with our pension and retiree medical plans. During the first quarter of 2018, we made discretionary contributions of $1.4 billion to the PepsiCo Employees Retirement Plan A (Plan A) in the United States and $17 million to our international plans. There were no discretionary contributions made in the first quarter of 2017.