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Common-Size Balance Sheet: Assets
|Balance sheet item||Description||The company|
|Current assets||Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.||PepsiCo Inc.’s current assets as a percentage of total assets decreased from 2018 to 2019 but then slightly increased from 2019 to 2020.|
|Property, plant and equipment, net||Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.||PepsiCo Inc.’s property, plant and equipment, net as a percentage of total assets increased from 2018 to 2019 but then slightly decreased from 2019 to 2020 not reaching 2018 level.|
|Noncurrent assets||Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.||PepsiCo Inc.’s noncurrent assets as a percentage of total assets increased from 2018 to 2019 but then slightly decreased from 2019 to 2020.|