; 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
;
; Replace PepsiCo's MUSD amounts with figures from your filing; keep the Open Ledger account names and pad/income pattern.
;
; Validate with the pinned toolchain (Beancount 3.2.3):
;   uvx --from beancount==3.2.3 bean-check public/downloads/starter-ledgers/public-company-starter.bean
;
; Expected balances after load:
;   Assets:Current:AccountsReceivable: 10398 MUSD
;   Assets:Current:Cash: 25998 MUSD
;   Assets:Current:Other: 15604 MUSD
;   Assets:Current:ShortTermInvestments: 15600 MUSD
;   Equity:Adjustments: -56690 MUSD
;   Expenses:CostOfRevenue: 10350 MUSD
;   Expenses:IncomeTax: 688 MUSD
;   Expenses:OtherNet: 230 MUSD
;   Expenses:ResearchAndDevelopment: 400 MUSD
;   Expenses:SellingGeneralAdministrative: 8740 MUSD
;   Income:Revenue: -23000 MUSD
;   Liabilities:Current:AccountsPayable: -8318 MUSD

option "title" "PepsiCo, Inc. Financial Statements FY2021-FY2026Q2"
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
;   All figures sourced from PepsiCo, Inc. annual reports / filings.
;   Fiscal years end Dec 31 (52/53-week year; Dec 31 shown).

; ── 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  ; FY2021 initialization
1970-01-01 open Equity:Adjustments                         MUSD  ; year-over-year BS differences
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

2026-06-29 pad Assets:Current:Cash                        Equity:Adjustments
2026-06-30 balance Assets:Current:Cash                     25998 MUSD

2026-06-29 pad Assets:Current:ShortTermInvestments        Equity:Adjustments
2026-06-30 balance Assets:Current:ShortTermInvestments     15600 MUSD

2026-06-29 pad Assets:Current:AccountsReceivable          Equity:Adjustments
2026-06-30 balance Assets:Current:AccountsReceivable       10398 MUSD

2026-06-29 pad Assets:Current:Other                       Equity:Adjustments
2026-06-30 balance Assets:Current:Other                    15604 MUSD  ; current assets residual (67600 total current)

2026-06-29 pad Liabilities:Current:AccountsPayable        Equity:Adjustments
2026-06-30 balance Liabilities:Current:AccountsPayable     -8318 MUSD

; Check: -23000 + 10350 + 400 + 8740 + 230 + 688 + 2592 = 0 ✓

2026-06-30 * "PepsiCo, Inc." "FY2026Q2 Income Statement"
  Income:Revenue                         -23000 MUSD
  Expenses:CostOfRevenue                   10350 MUSD
  Expenses:ResearchAndDevelopment          400 MUSD
  Expenses:SellingGeneralAdministrative    8740 MUSD
  Expenses:OtherNet                        230 MUSD
  Expenses:IncomeTax                       688 MUSD
  Equity:Adjustments                      2592 MUSD  ; net income offset