Consolidated Balance Sheet (USD $) In Millions, unless otherwise specified	Dec. 31, 2011		Dec. 25, 2010
ASSETS
Cash and cash equivalents	$ 4,067		$ 5,943
Short-term investments	358		426
Accounts and notes receivable, net	6,912		6,323
Inventories	3,827	[1]	3,372	[1]
Prepaid expenses and other current assets	2,277		1,505
Total Current Assets	17,441		17,569
Property, Plant and Equipment, net	19,698		19,058
Amortizable Intangible Assets, net	1,888		2,025
Goodwill	16,800		14,661
Other nonamortizable intangible assets	14,557		11,783
Nonamortizable Intangible Assets	31,357		26,444
Investments in Noncontrolled Affiliates	1,477		1,368
Other Assets	1,021		1,689
Total Assets	72,882		68,153
LIABILITIES AND EQUITY
Short-term obligations	6,205		4,898
Accounts payable and other current liabilities	11,757		10,923
Income taxes payable	192		71
Total Current Liabilities	18,154		15,892
Long-Term Debt Obligations	20,568		19,999
Other Liabilities	8,266		6,729
Deferred Income Taxes	4,995		4,057
Total Liabilities	51,983		46,677
Commitments and Contingencies
Preferred Stock, no par value	41		41
PepsiCo Common Shareholders' Equity
Common stock, par value 1 2/3 per share (authorized 3,600 shares, issued 1,865 shares)	31		31
Capital in excess of par value	4,461		4,527
Retained earnings	40,316		37,090
Accumulated other comprehensive loss	(6,229)		(3,630)
Total PepsiCo Common Shareholders' Equity	20,704		21,273
Noncontrolling interests	311		312
Total Equity	20,899		21,476
Total Liabilities and Equity	72,882		68,153
Preferred Stock [Member]
PepsiCo Common Shareholders' Equity
Repurchased stock	(157)		(150)
Common Stock [Member]
PepsiCo Common Shareholders' Equity
Repurchased stock	$ (17,875)		$ (16,745)

[1] Inventories are valued at the lower of cost or market. Cost is determined using the average, first-in, first-out (FIFO) or last-in, first-out (LIFO) methods. Approximately 3% in 2011 and 8% in 2010 of the inventory cost was computed using the LIFO method. The differences between LIFO and FIFO methods of valuing these inventories were not material.