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Accumulated Other Comprehensive Loss Attributable to Pepsico
 12 Months Ended
Dec. 28, 2019
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Comprehensive Income (Loss) Note [Text Block] Accumulated Other Comprehensive Loss Attributable to PepsiCo
The changes in the balances of each component of accumulated other comprehensive loss attributable to PepsiCo are as follows:
 
Currency Translation Adjustment
 
Cash Flow Hedges
 
Pension and Retiree Medical
 
Available-For-Sale Securities
 
Other
 
Accumulated Other Comprehensive Loss Attributable to PepsiCo
Balance as of December 31, 2016 (a)
$
(11,386
)
 
$
83

 
$
(2,645
)
 
$
64

 
$
(35
)
 
$
(13,919
)
Other comprehensive (loss)/income before reclassifications (b)
1,049

 
130

 
(375
)
 
25

 
—

 
829

Amounts reclassified from accumulated other comprehensive loss
—

 
(171
)
 
158

 
(99
)
 
—

 
(112
)
Net other comprehensive (loss)/income
1,049

 
(41
)
 
(217
)
 
(74
)
 
—

 
717

Tax amounts
60

 
5

 
58

 
6

 
16

 
145

Balance as of December 30, 2017 (a)
(10,277
)
 
47

 
(2,804
)
 
(4
)
 
(19
)
 
(13,057
)
Other comprehensive (loss)/income before reclassifications (c)
(1,664
)
 
(61
)
 
(813
)
 
6

 
—

 
(2,532
)
Amounts reclassified from accumulated other comprehensive loss
44

 
111

 
218

 
—

 
—

 
373

Net other comprehensive (loss)/income
(1,620
)
 
50

 
(595
)
 
6

 
—

 
(2,159
)
Tax amounts
(21
)
 
(10
)
 
128

 
—

 
—

 
97

Balance as of December 29, 2018 (a)
(11,918
)
 
87

 
(3,271
)
 
2

 
(19
)
 
(15,119
)
Other comprehensive (loss)/income before reclassifications (d)
636

 
(131
)
 
(89
)
 
(2
)
 
—

 
414

Amounts reclassified from accumulated other comprehensive loss
—

 
14

 
468

 
—

 
—

 
482

Net other comprehensive (loss)/income
636

 
(117
)
 
379

 
(2
)
 
—

 
896

Tax amounts
(8
)
 
27

 
(96
)
 
—

 
—

 
(77
)
Balance as of December 28, 2019 (a)
$
(11,290
)
 
$
(3
)
 
$
(2,988
)
 
$
—

 
$
(19
)
 
$
(14,300
)
(a)
Pension and retiree medical amounts are net of taxes of $1,280 million as of December 31, 2016, $1,338 million as of December 30, 2017, $1,466 million as of December 29, 2018 and $1,370 million as of December 28, 2019.
(b)
Currency translation adjustment primarily reflects the appreciation of the euro, Russian ruble, Pound sterling and Canadian dollar.
(c)
Currency translation adjustment primarily reflects the depreciation of the Russian ruble, Canadian dollar, Pound sterling and Brazilian real.
(d)
Currency translation adjustment primarily reflects the appreciation of the Russian ruble, Canadian dollar, Mexican peso and Pound sterling.
The following table summarizes the reclassifications from accumulated other comprehensive loss to the income statement:
 
Amount Reclassified from Accumulated Other Comprehensive Loss
 
Affected Line Item in the Income Statement
 
2019

 
2018

 
2017

 
 
Currency translation:
 
 
 
 
 
 
 
Divestitures
$
—

 
$
44

 
$
—

 
Selling, general and administrative expenses
 
 
 
 
 
 
 
 
Cash flow hedges:
 
 
 
 
 
 
 
Foreign exchange contracts
$
1

 
$
(1
)
 
$
—

 
Net revenue
Foreign exchange contracts
2

 
(7
)
 
10

 
Cost of sales
Interest rate derivatives
7

 
119

 
(184
)
 
Interest expense
Commodity contracts
3

 
3

 
4

 
Cost of sales
Commodity contracts
1

 
(3
)
 
(1
)
 
Selling, general and administrative expenses
Net losses/(gains) before tax
14

 
111

 
(171
)
 
 
Tax amounts
(2
)
 
(27
)
 
64

 
 
Net losses/(gains) after tax
$
12

 
$
84

 
$
(107
)
 
 
 
 
 
 
 
 
 
 
Pension and retiree medical items:
 
 
 
 
 
 
 
Amortization of net prior service credit
$
(9
)
 
$
(17
)
 
$
(24
)
 
Other pension and retiree medical benefits (expense)/income
Amortization of net losses
169

 
216

 
167

 
Other pension and retiree medical benefits (expense)/income
Settlement/curtailment losses
308

 
19

 
15

 
Other pension and retiree medical benefits (expense)/income
Net losses before tax
468

 
218

 
158

 
 
Tax amounts
(102
)
 
(45
)
 
(44
)
 
 
Net losses after tax
$
366

 
$
173

 
$
114

 
 
 
 
 
 
 
 
 
 
Available-for-sale securities:
 
 
 
 
 
 
 
Sale of Britvic securities
$
—

 
$
—

 
$
(99
)
 
Selling, general and administrative expenses
Tax amount
—

 
—

 
10

 
 
Net gain after tax
$
—

 
$
—

 
$
(89
)
 
 
 
 
 
 
 
 
 
 
Total net losses/(gains) reclassified for the year, net of tax
$
378

 
$
301

 
$
(82
)