The total plan pre-tax charges are expected to be incurred by segment approximately as follows:


	12 Weeks Ended				36 Weeks Ended
	9/5/2026		9/6/2025		9/5/2026		9/6/2025
Cost of sales	$	9	$	16	$	27	$	119
Selling, general and administrative expenses	183		126		346		435

Other pension and retiree medical benefits (income)/expense	(7)		(1)		(6)		13
Total restructuring and impairment charges	$	185	$	141	$	367	$	567
After-tax amount	$	149	$	116	$	290	$	467
Impact on net income attributable to PepsiCo per common share	$	(0.11)	$	(0.08)	$	(0.21)	$	(0.34)


	12 Weeks Ended				36 Weeks Ended				Plan-to-Date
	9/5/2026		9/6/2025		9/5/2026		9/6/2025		through 9/5/2026
PFNA	$	48	$	32	$	149	$	147	$	925
PBNA	53		19		55		192		841
IB Franchise	2		2		10		7		75
EMEA	43		69		82		118		1,038
LatAm Foods	2		17		9		36		308
Asia Pacific Foods	5		5		13		9		112
Corporate (a)	39		(2)		55		45		539
	192		142		373		554		3,838
Other pension and retiree medical benefits (income)/expense	(7)		(1)		(6)		13		139
Total	$	185	$	141	$	367	$	567	$	3,977

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


	12 Weeks Ended				36 Weeks Ended				Plan-to-Date
	9/5/2026		9/6/2025		9/5/2026		9/6/2025		through 9/5/2026
Severance and other employee costs	$	148	$	46	$	199	$	168	$	1,988
Asset impairments	—		22		59		109		605
Other costs	37		73		109		290		1,384
Total	$	185	$	141	$	367	$	567	$	3,977

A summary of our 2019 Productivity Plan activity for the 36 weeks ended September 5, 2026 is as follows:


	Severance and Other Employee Costs		Asset Impairments		Other Costs		Total
Liability as of December 27, 2025	$	308	$	—	$	18	$	326
Restructuring charges	199		59		109		367
Cash payments (a)	(231)		—		(142)		(373)
Non-cash charges and translation	3		(59)		23		(33)
Liability as of September 5, 2026	$	279	$	—	$	8	$	287

(a)Excludes cash expenditures of $3 million reported in the cash flow statement in pension and retiree medical plan contributions.