Acquisitions & Divestitures (Tables)

12 Months Ended

Dec. 30, 2023

Acquisitions & Divestitures [Abstract]

Business Combination, Separately Recognized Transactions

A summary of our acquisition and divestiture-related charges is as follows:

	2023		2022		2021
FLNA	$	—	$	—	$	2
PBNA	16		51		11
Europe (a)	(2)		14		8
AMESA	2		3		10
APAC	—		—		4
Corporate (b)	25		6		(39)
Total (c)	41		74		(4)
Other pension and retiree medical benefits expense	—		6		—
Total acquisition and divestiture-related charges	$	41	$	80	$	(4)
After-tax amount (d)	$	23	$	66	$	(27)
Impact on net income attributable to PepsiCo per common share	$	(0.02)	$	(0.05)	$	0.02

(a)Income amount represents adjustments for changes in estimates of previously recorded amounts.

(b)Income amount primarily relates to the acceleration payment made in the fourth quarter of 2021 under the contingent consideration arrangement associated with our acquisition of Rockstar, which is partially offset by divestiture-related charges associated with the Juice Transaction.

(c)Primarily recorded in selling, general and administrative expenses.

(d)The amount in 2021 includes a tax benefit related to contributions to socioeconomic programs in South Africa.