Pepsi 2013 Annual Report Download - page 126

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108
Note 14 — 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.