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Microsoft Excel LibreOffice Calc

PepsiCo Inc. (PEP)

Adjustments to Financial Statements

Advanced level

Adjustments to Current Assets

PepsiCo Inc., adjusted current assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 28, 2019 Dec 29, 2018 Dec 30, 2017 Dec 31, 2016 Dec 26, 2015
As Reported
Current assets
Adjustments
Add: Allowance for doubtful accounts
Less: Current deferred tax assets (included in Prepaid expenses and other current assets)1
After Adjustment
Adjusted current assets

Based on: 10-K (filing date: 2020-02-13), 10-K (filing date: 2019-02-15), 10-K (filing date: 2018-02-13), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-11).

1 Current deferred tax assets (included in Prepaid expenses and other current assets). See details »

Adjustments to Total Assets

PepsiCo Inc., adjusted total assets

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 28, 2019 Dec 29, 2018 Dec 30, 2017 Dec 31, 2016 Dec 26, 2015
As Reported
Total assets
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
Add: Allowance for doubtful accounts
Less: Current deferred tax assets (included in Prepaid expenses and other current assets)2
Less: Noncurrent deferred tax assets3
After Adjustment
Adjusted total assets

Based on: 10-K (filing date: 2020-02-13), 10-K (filing date: 2019-02-15), 10-K (filing date: 2018-02-13), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-11).

1 Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

2 Current deferred tax assets (included in Prepaid expenses and other current assets). See details »

3 Noncurrent deferred tax assets. See details »

Adjustments to Total Liabilities

PepsiCo Inc., adjusted total liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 28, 2019 Dec 29, 2018 Dec 30, 2017 Dec 31, 2016 Dec 26, 2015
As Reported
Total liabilities
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)1
Less: Noncurrent deferred tax liabilities2
Less: Restructuring liability
After Adjustment
Adjusted total liabilities

Based on: 10-K (filing date: 2020-02-13), 10-K (filing date: 2019-02-15), 10-K (filing date: 2018-02-13), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-11).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Noncurrent deferred tax liabilities. See details »

Adjustments to Stockholders’ Equity

PepsiCo Inc., adjusted total PepsiCo shareholders’ equity

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 28, 2019 Dec 29, 2018 Dec 30, 2017 Dec 31, 2016 Dec 26, 2015
As Reported
Total PepsiCo shareholders’ equity
Adjustments
Less: Net deferred tax assets (liabilities)1
Add: Allowance for doubtful accounts
Add: Restructuring liability
Add: Noncontrolling interests
After Adjustment
Adjusted total equity

Based on: 10-K (filing date: 2020-02-13), 10-K (filing date: 2019-02-15), 10-K (filing date: 2018-02-13), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-11).

1 Net deferred tax assets (liabilities). See details »

Adjustments to Capitalization Table

PepsiCo Inc., adjusted capitalization table

US$ in millions

Microsoft Excel LibreOffice Calc
Dec 28, 2019 Dec 29, 2018 Dec 30, 2017 Dec 31, 2016 Dec 26, 2015
As Reported
Short-term debt obligations
Long-term debt obligations
Total reported debt
Total PepsiCo shareholders’ equity
Total reported capital
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)1
Add: Current lease liabilities2
Add: Non-current lease liabilities (classified in Other liabilities)3
Adjusted total debt
Adjustments to Equity
Less: Net deferred tax assets (liabilities)4
Add: Allowance for doubtful accounts
Add: Restructuring liability
Add: Noncontrolling interests
Adjusted total equity
After Adjustment
Adjusted total capital

Based on: 10-K (filing date: 2020-02-13), 10-K (filing date: 2019-02-15), 10-K (filing date: 2018-02-13), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-11).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Current lease liabilities. See details »

3 Non-current lease liabilities (classified in Other liabilities). See details »

4 Net deferred tax assets (liabilities). See details »

Adjustments to Reported Income

PepsiCo Inc., adjusted net income attributable to PepsiCo

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended Dec 28, 2019 Dec 29, 2018 Dec 30, 2017 Dec 31, 2016 Dec 26, 2015
As Reported
Net income attributable to PepsiCo
Adjustments
Add: Deferred income tax expense (benefit)1
Add: Increase (decrease) in allowance for doubtful accounts
Add: Increase (decrease) in restructuring liability
Add: Other comprehensive income (loss), net of taxes
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest
After Adjustment
Adjusted net income

Based on: 10-K (filing date: 2020-02-13), 10-K (filing date: 2019-02-15), 10-K (filing date: 2018-02-13), 10-K (filing date: 2017-02-15), 10-K (filing date: 2016-02-11).

1 Deferred income tax expense (benefit). See details »