Restructuring and Impairment Charges (Tables)

3 Months Ended

Mar. 19, 2022

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:

	FLNA		QFNA		PBNA		LatAm		Europe		AMESA		APAC		Corporate
Expected pre-tax charges	15	%	1	%	25	%	10	%	25	%	5	%	4	%	15	%

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

	12 Weeks Ended
	3/19/2022		3/20/2021
Cost of sales	$	5	$	2
Selling, general and administrative expenses	22		35
Other pension and retiree medical benefits expense	—		6
Total restructuring and impairment charges	$	27	$	43
After-tax amount	$	21	$	35
Impact on net income attributable to PepsiCo per common share	$	(0.02)	$	(0.03)

	12 Weeks Ended				Plan to Date
	3/19/2022		3/20/2021		through 3/19/2022
FLNA	$	3	$	15	$	167
QFNA	—		—		12
PBNA	3		4		161
LatAm	6		2		145
Europe	7		11		241
AMESA	2		1		72
APAC	1		—		62
Corporate	5		4		144
	27		37		1,004
Other pension and retiree medical benefits expense	—		6		67
Total	$	27	$	43	$	1,071

	12 Weeks Ended				Plan to Date
	3/19/2022		3/20/2021		through 3/19/2022
Severance and other employee costs	$	11	$	34	$	575
Asset impairments	—		—		157
Other costs	16		9		339
Total	$	27	$	43	$	1,071

A summary of our 2019 Productivity Plan activity for the 12 weeks ended March 19, 2022 is as follows:

	Severance and Other Employee Costs		Other Costs		Total
Liability as of December 25, 2021	$	64	$	7	$	71
2022 restructuring charges	11		16		27
Cash payments	(16)		(16)		(32)
Liability as of March 19, 2022	$	59	$	7	$	66