; Public-company starter ledger for Beancount.
;
; Generated from docs/model-a-public-company-in-beancount.md (docs-examples case `m124-public-company-starter`).
; Do not edit by hand — regenerate with:
;   yarn generate:starter-ledgers
;
; PepsiCo FY2026Q2: 12 weeks, 2026-03-22 through 2026-06-13; MUSD. Consolidated income statement and partial balance sheet only. Equity:Adjustments is a synthetic offset, not reported equity. Source: Q2 2026 earnings release, A-1 and A-4 (2026-07-09). Replace figures and fiscal dates with your own source mappings.
;
; Validate with bea (managed Beancount 3.2.3 engine):
;   uvx --from beancount-io==0.2.0 bea --file public/downloads/starter-ledgers/public-company-starter.bean check
;
; Expected balances after load:
;   Assets:Current:AccountsReceivable: 13496 MUSD
;   Assets:Current:Cash: 10251 MUSD
;   Assets:Current:Other: 8563 MUSD
;   Assets:Current:ShortTermInvestments: 465 MUSD
;   Equity:Adjustments: -5267 MUSD
;   Expenses:CostOfRevenue: 11070 MUSD
;   Expenses:IncomeTax: 848 MUSD
;   Expenses:OtherNet: 171 MUSD
;   Expenses:SellingGeneralAdministrative: 9088 MUSD
;   Income:Revenue: -24181 MUSD
;   Liabilities:Current:Other: -24504 MUSD

option "title" "PepsiCo, Inc. FY2026Q2 income statement and partial balance sheet"
option "operating_currency" "MUSD"

; Currency convention:
;   MUSD = Millions of USD (custom unit for readability)
;   1 MUSD = USD 1,000,000
;   Example: "1000 MUSD" means USD 1,000,000,000
;   Source: PepsiCo Q2 2026 earnings release, A-1 and A-4.
;   Fiscal quarter: 2026-03-22 through 2026-06-13 (12 weeks).
;   Partial balance sheet: current assets and combined payables only.

; ── ASSETS ──────────────────────────────────────────────────────────────────
1970-01-01 open Assets:Current:Cash                        MUSD
1970-01-01 open Assets:Current:ShortTermInvestments        MUSD
1970-01-01 open Assets:Current:AccountsReceivable          MUSD
1970-01-01 open Assets:Current:Other                       MUSD
1970-01-01 open Assets:NonCurrent:PropertyPlantEquipment   MUSD
1970-01-01 open Assets:NonCurrent:Goodwill                 MUSD
1970-01-01 open Assets:NonCurrent:IntangibleAssets         MUSD
1970-01-01 open Assets:NonCurrent:Other                    MUSD

; ── LIABILITIES ─────────────────────────────────────────────────────────────
1970-01-01 open Liabilities:Current:AccountsPayable        MUSD
1970-01-01 open Liabilities:Current:ShortTermDebt          MUSD
1970-01-01 open Liabilities:Current:DeferredRevenue        MUSD
1970-01-01 open Liabilities:Current:Other                  MUSD
1970-01-01 open Liabilities:NonCurrent:LongTermDebt        MUSD
1970-01-01 open Liabilities:NonCurrent:Other               MUSD

; ── EQUITY ──────────────────────────────────────────────────────────────────
1970-01-01 open Equity:OpeningBalance                      MUSD  ; opening balances when needed
1970-01-01 open Equity:Adjustments                         MUSD  ; balancing offset for this statement model
1970-01-01 open Equity:CommonStockAndAPIC                  MUSD
1970-01-01 open Equity:RetainedEarnings                    MUSD
1970-01-01 open Equity:OtherComprehensiveIncome            MUSD

; ── INCOME ──────────────────────────────────────────────────────────────────
1970-01-01 open Income:Revenue                             MUSD
1970-01-01 open Income:OtherNet                            MUSD  ; net other income (interest income, etc.)

; ── EXPENSES ────────────────────────────────────────────────────────────────
1970-01-01 open Expenses:CostOfRevenue                     MUSD
1970-01-01 open Expenses:ResearchAndDevelopment            MUSD
1970-01-01 open Expenses:SellingGeneralAdministrative      MUSD
1970-01-01 open Expenses:OtherNet                          MUSD
1970-01-01 open Expenses:IncomeTax                         MUSD

; PepsiCo, Inc. FY2026Q2 — 2026-03-22 through 2026-06-13; MUSD
; Source: https://investors.pepsico.com/docs/pepsico-5v9wci20/media/Files/investors/q2-2026-earnings-release.pdf
; A-4, 2026-06-13 column: partial balance-sheet snapshot
2026-06-12 pad Assets:Current:Cash                        Equity:Adjustments
2026-06-13 balance Assets:Current:Cash                     10251 MUSD

2026-06-12 pad Assets:Current:ShortTermInvestments        Equity:Adjustments
2026-06-13 balance Assets:Current:ShortTermInvestments     465 MUSD

2026-06-12 pad Assets:Current:AccountsReceivable          Equity:Adjustments
2026-06-13 balance Assets:Current:AccountsReceivable       13496 MUSD

2026-06-12 pad Assets:Current:Other                       Equity:Adjustments
2026-06-13 balance Assets:Current:Other                    8563 MUSD  ; 32775 - 10251 - 465 - 13496 = 6734 + 1829

2026-06-12 pad Liabilities:Current:Other                  Equity:Adjustments
2026-06-13 balance Liabilities:Current:Other               -24504 MUSD  ; combined payables and other current liabilities

; Check: -24181 + 11070 + 9088 + 171 + 848 + 3004 = 0

2026-06-13 * "PepsiCo, Inc." "FY2026Q2 Income Statement"
  Income:Revenue                         -24181 MUSD
  Expenses:CostOfRevenue                   11070 MUSD
  Expenses:SellingGeneralAdministrative     9088 MUSD
  Expenses:OtherNet                         171 MUSD  ; 230 expense - 59 pension income
  Expenses:IncomeTax                        848 MUSD
  Equity:Adjustments                       3004 MUSD  ; consolidated net income offset