Restructuring, Impairment and Integration Charges (Tables)

12 Months Ended

Dec. 28, 2019

A summary of our restructuring and impairment charges and other productivity initiatives is as follows:



	2019		2018		2017
2019 Productivity Plan	$	370	$	138	$	—
2014 Productivity Plan	—		170		295
Total restructuring and impairment charges	370		308		295
Other productivity initiatives	3		8		16
Total restructuring and impairment charges and other productivity initiatives	$	373	$	316	$	311

The total expected plan pre-tax charges are expected to be incurred by division approximately as follows:

A summary of our 2019 Productivity Plan charges is as follows:



	2019		2018
Cost of sales	$	115	$	3
Selling, general and administrative expenses	253		100
Other pension and retiree medical benefits expense	2		35
Total restructuring and impairment charges	$	370	$	138
After-tax amount	$	303	$	109
Net income attributable to PepsiCo per common share	$	0.21	$	0.08



	2019		2018		Plan to Date through 12/28/2019
FLNA	$	22	$	31	$	53
QFNA	2		5		7
PBNA	51		40		91
LatAm	62		9		71
Europe	99		6		105
AMESA	38		3		41
APAC	47		2		49
Corporate	47		7		54
	368		103		471
Other pension and retiree medical benefits expense	2		35		37
Total	$	370	$	138	$	508



	Plan to Date through 12/28/2019
Severance and other employee costs	$	286
Asset impairments	92
Other costs ^(a)	130
Total	$	508


(a)	Includes other costs associated with the implementation of our initiatives, including contract termination costs, consulting and other professional fees.

A summary of our 2019 Productivity Plan activity is as follows:



	Severance and Other Employee Costs			Asset Impairments			Other Costs			Total
2018 restructuring charges	$	137		$	—		$	1		$	138
Non-cash charges and translation	(32		)	—			—			(32		)
Liability as of December 29, 2018	105			—			1			106
2019 restructuring charges	149			92			129			370
Cash payments ^(a)	(138		)	—			(119		)	(257		)
Non-cash charges and translation	12			(92		)	10			(70		)
Liability as of December 28, 2019	$	128		$	—		$	21		$	149

(a)

Excludes cash expenditures of $4 million reported in the cash flow statement in pension and retiree medical contributions.

A summary of our 2014 Productivity Plan charges is as follows:



	2018		2017
Selling, general and administrative expenses	$	169	$	229
Other pension and retiree medical benefits expense	1		66
Total restructuring and impairment charges	$	170	$	295
After-tax amount	$	143	$	224
Net income attributable to PepsiCo per common share	$	0.10	$	0.16


(a)	Income amount primarily reflects a gain on the sale of property, plant and equipment.


(b)	Income amount primarily relates to other pension and retiree medical benefits.

A summary of our 2014 Productivity Plan activity is as follows:



	Severance and Other Employee Costs			Asset Impairments			Other Costs				Total
Liability as of December 31, 2016	$	88		$	—		$	8			$	96
2017 restructuring charges	280			21			(6		)	^(a)	295
Cash payments	(91		)	—			(22		)		(113		)
Non-cash charges and translation	(65		)	(21		)	34				(52		)
Liability as of December 30, 2017	212			—			14				226
2018 restructuring charges	86			28			56				170
Cash payments ^(b)	(203		)	—			(52		)		(255		)
Non-cash charges and translation	(4		)	(28		)	5				(27		)
Liability as of December 29, 2018	91			—			23				114
Cash payments	(77		)	—			(16		)		(93		)
Non-cash charges and translation	(14		)	—			(7		)		(21		)
Liability as of December 28, 2019	$	—		$	—		$	—			$	—


(a)	Income amount represents adjustments for changes in estimates and a gain on the sale of property, plant, and equipment.

(b)

Excludes cash expenditures of $11 million reported in the cash flow statement in pension and retiree medical plan contributions.