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Acquisitions & Divestitures (Tables)
8 Months Ended 12 Months Ended
Sep. 04, 2021
Dec. 26, 2020
Acquisitions & Divestitures [Abstract]    
Business Combination, Separately Recognized Transactions [Table Text Block]
A summary of our acquisition and divestiture-related charges is as follows:
12 Weeks Ended36 Weeks Ended
9/4/20219/5/20209/4/20219/5/2020
Cost of sales$ $11 $1 $30 
Selling, general and administrative expenses (a)
(3)32 11 256 
Total$(3)$43 $12 $286 
After-tax amount$(2)$27 $12 $254 
Net income attributable to PepsiCo per common share$ $(0.02)$(0.01)$(0.18)
(a)The income amount primarily relates to the change in the fair value of contingent consideration associated with our acquisition of Rockstar.
Acquisition and divestiture-related charges by division are as follows:
12 Weeks Ended36 Weeks Ended
9/4/20219/5/20209/4/20219/5/2020Transaction
FLNA$ $$2 $26 BFY Brands
PBNA 17 2 60 Rockstar
AMESA1 10 8 169 
Pioneer Foods
APAC 3 Be & Cheery
Corporate (a)
(4)10 (3)26 Rockstar, Juice Transaction
Total$(3)$43 $12 $286 
(a)     Income amounts primarily relate to the change in the fair value of contingent consideration associated with our acquisition of Rockstar.
 
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed   The fair value of identifiable assets acquired and liabilities assumed in the acquisitions of Pioneer Foods, Rockstar and Be & Cheery and the resulting goodwill as of the respective acquisition dates is summarized as follows:
Pioneer FoodsRockstarBe & Cheery
Acquisition dateMarch 23, 2020April 24, 2020June 1, 2020
Inventories$229 $52 $45 
Property, plant and equipment379 60 
Amortizable intangible assets52 — 98 
Nonamortizable intangible assets183 2,400 309 
Other assets and liabilities(53)(9)(24)
Net deferred income taxes(117)— (99)
Noncontrolling interest(5)— — 
Total identifiable net assets668 2,451 389 
Goodwill558 2,278 309 
Total purchase price$1,226 $4,729 $698