PepsiCo

	2011		2010		2009
Accounts receivable
Trade receivables	$6,036		$5,514
Other receivables	1,033		953
	7,069		6,467
Allowance, beginning of year	144		90		$70
Net amounts charged to expense	30		12		40
Deductions(a)	(41	)	(37	)	(21	)
Other(b)	24		79		1
Allowance, end of year	157		144		$90
Net receivables	$6,912		$6,323
Inventories(c)
Raw materials	$1,883		$1,654
Work-in-process	207		128
Finished goods	1,737		1,590
	$3,827		$3,372

(a) Includes accounts written off.

(b) Includes adjustments related to acquisitions, currency translation effects and other adjustments.

(c) Inventories are valued at the lower of cost or market. Cost is determined using the average, first-in, first-out (FIFO) or last-in, first-out (LIFO) methods. Approximately 3% in 2011 and 8% in 2010 of the inventory cost was computed using the LIFO method. The differences between LIFO and FIFO methods of valuing these inventories were not material.

	2011	2010
Other assets
Noncurrent notes and accounts receivable	$159	$165
Deferred marketplace spending	186	203
Pension plans	65	121
Other investments	89	653
Other	522	547
	$1,021	$1,689
Accounts payable and other current liabilities
Accounts payable	$4,083	$3,865
Accrued marketplace spending	1,915	1,841
Accrued compensation and benefits	1,771	1,779
Dividends payable	813	766
Other current liabilities	3,175	2,672
	$11,757	$10,923

	2011	2010	2009
Other supplemental information
Rent expense	$589	$526	$412
Interest paid	$1,039	$1,043	$456
Income taxes paid, net of refunds	$2,218	$1,495	$1,498

Note 14: Supplemental Financial Information