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Restructuring and Impairment Charges (Tables)
8 Months Ended
Sep. 04, 2021
2019 Productivity Plan [Member]  
Restructuring Cost and Reserve [Line Items]  
Summary of Productivity Plan Activity [Table Text Block]
The total expected plan pre-tax charges are expected to be incurred by division approximately as follows:
FLNAQFNAPBNALatAmEuropeAMESAAPACCorporate
Expected pre-tax charges15 %%25 %10 %25 %%%15 %
A summary of our 2019 Productivity Plan charges is as follows:
12 Weeks Ended36 Weeks Ended
9/4/20219/5/20209/4/20219/5/2020
Cost of sales$9 $$13 $
Selling, general and administrative expenses 42 59 110 112 
Other pension and retiree medical benefits expense1 6 
Total restructuring and impairment charges$52 $61 $129 $124 
After-tax amount$45 $48 $109 $101 
Net income attributable to PepsiCo per common share$(0.03)$(0.03)$(0.08)$(0.07)
12 Weeks Ended36 Weeks EndedPlan to Date
9/4/20219/5/20209/4/20219/5/2020
through 9/4/2021
FLNA $2 $$20 $$156 
QFNA1 — 1 13 
PBNA3 29 8 32 146 
LatAm14 22 14 124 
Europe20 13 46 29 199 
AMESA 5 9 64 
APAC1 2 56 
Corporate5 15 18 105 
51 60 123 116 863 
Other pension and retiree medical benefits expense1 6 63 
Total$52 $61 $129 $124 $926 
12 Weeks Ended36 Weeks EndedPlan to Date
9/4/20219/5/20209/4/20219/5/2020
through 9/4/2021
Severance and other employee costs$28 $23 $77 $47 $521 
Asset impairments3 15 4 20 129 
Other costs21 23 48 57 276 
Total$52 $61 $129 $124 $926 
A summary of our 2019 Productivity Plan activity for the 36 weeks ended September 4, 2021 is as follows:
Severance and Other Employee CostsAsset
Impairments
Other CostsTotal
Liability as of December 26, 2020$122 $— $$127 
2021 restructuring charges77 48 129 
Cash payments (a)
(119)— (46)(165)
Non-cash charges and translation(8)(4)(2)(14)
Liability as of September 4, 2021$72 $ $5 $77 
(a)Excludes cash expenditures of $2 million reported in the cash flow statement in pension and retiree medical contributions.