PEPSICO INC | 2013 | FY | 3


Supplemental Financial Information
Supplemental information for accounts and notes receivable and inventories is summarized as follows:
 
2013

 
2012

 
2011

Accounts and notes receivable
 
 
 
 
 
Trade receivables
$
6,178

 
$
6,215

 
 
Other receivables
921

 
983

 
 
 
7,099

 
7,198

 
 
Allowance, beginning of year
157

 
157

 
$
144

Net amounts charged to expense
29

 
28

 
30

Deductions (a)
(34
)
 
(27
)
 
(41
)
Other (b)
(7
)
 
(1
)
 
24

Allowance, end of year
145

 
157

 
$
157

Net receivables
$
6,954

 
$
7,041

 
 
 
 
 
 
 
 
Inventories (c)
 
 
 
 
 
Raw materials
$
1,732

 
$
1,875

 
 
Work-in-process
168

 
173

 
 
Finished goods
1,509

 
1,533

 
 
 
$
3,409

 
$
3,581

 
 


(a)
Includes accounts written off.
(b)
Includes adjustments related to acquisitions and divestitures, currency translation and other adjustments.
(c)
Approximately 3%, in both 2013 and 2012, of the inventory cost was computed using the LIFO method. The differences between LIFO and FIFO methods of valuing these inventories were not material.

Supplemental information for other assets, accounts payable and other current liabilities is summarized as follows:
 
2013

 
2012

Other assets
 
 
 
Noncurrent notes and accounts receivable
$
105

 
$
136

Deferred marketplace spending
214

 
195

Pension plans (a)
687

 
62

Other investments
782

 
718

Other
419

 
542

 
$
2,207

 
$
1,653

Accounts payable and other current liabilities
 
 
 
Accounts payable
$
4,874

 
$
4,451

Accrued marketplace spending
2,245

 
2,187

Accrued compensation and benefits
1,789

 
1,705

Dividends payable
877

 
838

Other current liabilities
2,748

 
2,722

 
$
12,533

 
$
11,903


(a)
See Note 7 for additional information regarding our pension plans.

The following table summarizes other supplemental information:
 
2013

 
2012

 
2011

Other supplemental information
 
 
 
 
 
Rent expense
$
639

 
$
581

 
$
589

Interest paid
$
1,007

 
$
1,074

 
$
1,039

Income taxes paid, net of refunds
$
3,076

 
$
1,840

 
$
2,218

Supplemental Financial Information
Supplemental information for accounts and notes receivable and inventories is summarized as follows:
 
2013

 
2012

 
2011

Accounts and notes receivable
 
 
 
 
 
Trade receivables
$
6,178

 
$
6,215

 
 
Other receivables
921

 
983

 
 
 
7,099

 
7,198

 
 
Allowance, beginning of year
157

 
157

 
$
144

Net amounts charged to expense
29

 
28

 
30

Deductions (a)
(34
)
 
(27
)
 
(41
)
Other (b)
(7
)
 
(1
)
 
24

Allowance, end of year
145

 
157

 
$
157

Net receivables
$
6,954

 
$
7,041

 
 
 
 
 
 
 
 
Inventories (c)
 
 
 
 
 
Raw materials
$
1,732

 
$
1,875

 
 
Work-in-process
168

 
173

 
 
Finished goods
1,509

 
1,533

 
 
 
$
3,409

 
$
3,581

 
 


(a)
Includes accounts written off.
(b)
Includes adjustments related to acquisitions and divestitures, currency translation and other adjustments.
(c)
Approximately 3%, in both 2013 and 2012, of the inventory cost was computed using the LIFO method. The differences between LIFO and FIFO methods of valuing these inventories were not material.

Supplemental information for other assets, accounts payable and other current liabilities is summarized as follows:
 
2013

 
2012

Other assets
 
 
 
Noncurrent notes and accounts receivable
$
105

 
$
136

Deferred marketplace spending
214

 
195

Pension plans (a)
687

 
62

Other investments
782

 
718

Other
419

 
542

 
$
2,207

 
$
1,653

Accounts payable and other current liabilities
 
 
 
Accounts payable
$
4,874

 
$
4,451

Accrued marketplace spending
2,245

 
2,187

Accrued compensation and benefits
1,789

 
1,705

Dividends payable
877

 
838

Other current liabilities
2,748

 
2,722

 
$
12,533

 
$
11,903


(a)
See Note 7 for additional information regarding our pension plans.

The following table summarizes other supplemental information:
 
2013

 
2012

 
2011

Other supplemental information
 
 
 
 
 
Rent expense
$
639

 
$
581

 
$
589

Interest paid
$
1,007

 
$
1,074

 
$
1,039

Income taxes paid, net of refunds
$
3,076

 
$
1,840

 
$
2,218


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