The total plan pre-tax charges are expected to be incurred by segment approximately as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | PFNA | | PBNA | | IB Franchise | | EMEA | | LatAm Foods | | Asia Pacific Foods | | Corporate | | Expected pre-tax charges | 15 | % | | 25 | % | | 1 | % | | 30 | % | | 10 | % | | 4 | % | | 15 | % |
A summary of our 2019 Productivity Plan charges is as follows: | | | | | | | | | | | | | | | | | | | 2024 | | 2023 | | 2022 | | Cost of sales | $ | 133 | | | $ | 13 | | | $ | 33 | | | Selling, general and administrative expenses | 551 | | | 433 | | | 347 | | | Impairment of intangible assets | 14 | | | — | | | — | | Other pension and retiree medical benefits expense/(income) (a) | 29 | | | (1) | | | 31 | | | Total restructuring and impairment charges | $ | 727 | | | $ | 445 | | | $ | 411 | | | After-tax amount | $ | 563 | | | $ | 349 | | | $ | 334 | | | Impact on net income attributable to PepsiCo per common share | $ | (0.41) | | | $ | (0.25) | | | $ | (0.24) | |
| | | | | | | | | | | | | | | | | | | | | | | | | 2024 | | 2023 | | 2022 | | Plan to Date through 12/28/2024 | | PFNA | $ | 161 | | | $ | 42 | | | $ | 53 | | | $ | 432 | | | PBNA | 238 | | | 41 | | | 68 | | | 505 | | | IB Franchise | 24 | | | 11 | | | 4 | | | 51 | | | EMEA | 116 | | | 227 | | | 118 | | | 761 | | | LatAm Foods | 49 | | | 29 | | | 32 | | | 247 | | | Asia Pacific Foods | 9 | | | 8 | | | 15 | | | 87 | | | Corporate | 101 | | | 88 | | | 90 | | | 418 | | | 698 | | | 446 | | | 380 | | | 2,501 | | Other pension and retiree medical benefits expense/(income) (a) | 29 | | | (1) | | | 31 | | | 126 | | | Total | $ | 727 | | | $ | 445 | | | $ | 411 | | | $ | 2,627 | |
(a)Income amount represents adjustments for changes in estimates of previously recorded amounts. | | | | | | | | | | | Plan to Date through 12/28/2024 | | Severance and other employee costs | | $ | 1,434 | | | Asset impairments | | 306 | | | Other costs | | 887 | | | Total | | $ | 2,627 | |
A summary of our 2019 Productivity Plan is as follows: | | | | | | | | | | | | | | | | | | | | | | | | | Severance and Other Employee Costs | | Asset
Impairments | | Other Costs | | Total | | | | | | | | | | | | | | | | | | Liability as of December 25, 2021 | $ | 64 | | | $ | — | | | $ | 7 | | | $ | 71 | | | 2022 restructuring charges | 243 | | | 33 | | | 135 | | | 411 | | Cash payments (a) | (90) | | | — | | | (134) | | | (224) | | | Non-cash charges and translation | (29) | | | (33) | | | — | | | (62) | | | Liability as of December 31, 2022 | 188 | | | — | | | 8 | | | 196 | | | 2023 restructuring charges | 243 | | | 2 | | | 200 | | | 445 | | Cash payments (a) | (242) | | | — | | | (192) | | | (434) | | | Non-cash charges and translation | (1) | | | (2) | | | (7) | | | (10) | | Liability as of December 30, 2023 | 188 | | | — | | | 9 | | | 197 | | | 2024 restructuring charges | 384 | | | 114 | | | 229 | | | 727 | | Cash payments (a) | (204) | | | — | | | (232) | | | (436) | | | Non-cash charges and translation | (30) | | | (114) | | | 20 | | | (124) | | Liability as of December 28, 2024 | $ | 338 | | | $ | — | | | $ | 26 | | | $ | 364 | |
(a)Excludes cash expenditures of $7 million in 2024, and $1 million each in 2023 and 2022, reported in the cash flow statement in pension and retiree medical plan contributions.
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