Other
amortization corridor
PepsiCo amortization corridor remained flat by 0.0% to $0.10 in Q4 2025 compared to the prior quarter. Year-over-year, this metric was flat by 0.0%, from $0.10 to $0.10. Over 5 years (FY 2020 to FY 2025), amortization corridor shows relatively stable performance with a 0.0% CAGR.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityStable
First reportedQ4 2020
Last reportedQ4 2025Feb 3, 2026
How to read this metric
Changes in the corridor approach can signal shifts in how the company manages long-term liability volatility.
Detailed definition
This refers to the range or threshold used in actuarial accounting to determine when gains or losses in pension or post-...
Peer comparison
Standard actuarial accounting practice for companies with defined benefit plans.
Metric ID:
other_amortization_corridorHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $0.10 | $0.10 | $0.10 | $0.10 | $0.10 |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | +0.0% |
| YoY Change | — | +0.0% | +0.0% | +0.0% | +0.0% |
Range$0.10 – $0.10
CAGR+0.0%
Avg YoY Growth+0.0%
Median YoY Growth+0.0%
Current Streak4+ quarters growth
amortization corridor at Other Companies
Frequently Asked Questions
- What is PepsiCo's amortization corridor?
- PepsiCo (PEP) reported amortization corridor of $0.10 in Q4 2025.
- How has PepsiCo's amortization corridor changed year-over-year?
- PepsiCo's amortization corridor decreased by 0.0% year-over-year, from $0.10 to $0.10.
- What is the long-term trend for PepsiCo's amortization corridor?
- Over 5 years (2020 to 2025), PepsiCo's amortization corridor has grown at a 0.0% compound annual growth rate (CAGR), from $0.10 to $0.10.
- What does amortization corridor mean?
- The accounting buffer used to delay the recognition of fluctuations in pension plan values.