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 | 20 | % | | 25 | % | | 2 | % | | 25 | % | | 10 | % | | 3 | % | | 15 | % |
A summary of our 2019 Productivity Plan charges is as follows: | | | | | | | | | | | | | | | | | | | 2025 | | 2024 | | 2023 | | Cost of sales | $ | 236 | | | $ | 133 | | | $ | 13 | | | Selling, general and administrative expenses | 728 | | | 551 | | | 433 | | | Impairment of intangible assets | — | | | 14 | | | — | | Other pension and retiree medical benefits expense/(income) (a) | 19 | | | 29 | | | (1) | | | Total restructuring and impairment charges | $ | 983 | | | $ | 727 | | | $ | 445 | | | After-tax amount | $ | 792 | | | $ | 563 | | | $ | 349 | | | Impact on net income attributable to PepsiCo per common share | $ | (0.58) | | | $ | (0.41) | | | $ | (0.25) | |
| | | | | | | | | | | | | | | | | | | | | | | | | 2025 | | 2024 | | 2023 | | Plan to Date through 12/27/2025 | | PFNA | $ | 344 | | | $ | 161 | | | $ | 42 | | | $ | 776 | | | PBNA | 281 | | | 238 | | | 41 | | | 786 | | | IB Franchise | 14 | | | 24 | | | 11 | | | 65 | | | EMEA | 195 | | | 116 | | | 227 | | | 956 | | | LatAm Foods | 52 | | | 49 | | | 29 | | | 299 | | | Asia Pacific Foods | 12 | | | 9 | | | 8 | | | 99 | | | Corporate | 66 | | | 101 | | | 88 | | | 484 | | | 964 | | | 698 | | | 446 | | | 3,465 | | Other pension and retiree medical benefits expense/(income) (a) | 19 | | | 29 | | | (1) | | | 145 | | | Total | $ | 983 | | | $ | 727 | | | $ | 445 | | | $ | 3,610 | |
(a)Income amount represents adjustments for changes in estimates of previously recorded amounts. | | | | | | | | | | | Plan to Date through 12/27/2025 | | Severance and other employee costs | | $ | 1,789 | | | Asset impairments | | 546 | | | Other costs | | 1,275 | | | Total | | $ | 3,610 | |
A summary of our 2019 Productivity Plan is as follows: | | | | | | | | | | | | | | | | | | | | | | | | | Severance and Other Employee Costs | | Asset
Impairments | | Other Costs | | Total | | | | | | | | | | | | | | | | | 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 | | | 2025 restructuring charges | 355 | | | 240 | | | 388 | | | 983 | | Cash payments (a) | (384) | | | — | | | (412) | | | (796) | | | Non-cash charges and translation | (1) | | | (240) | | | 16 | | | (225) | | Liability as of December 27, 2025 | $ | 308 | | | $ | — | | | $ | 18 | | | $ | 326 | |
(a)Excludes cash expenditures of $12 million in 2025, $7 million in 2024 and $1 million in 2023, reported in the cash flow statement in pension and retiree medical plan contributions.
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