Policy

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

PEPSICO INC | 2013 | FY |