Company: PepsiCo
 Data for the year ended December 31, 2023:

Item	Amount
Total Assets	$800,000,000
Total Liabilities	$400,000,000
Shareholders' Equity	$400,000,000
Revenue	$500,000,000
Operating Expenses	$250,000,000

Requirements:

1. Calculate PepsiCo's debt-to-equity ratio.
2. Determine PepsiCo's net profit margin.
3. Analyze the impact of total assets on PepsiCo's financial leverage.
4. Discuss how PepsiCo recognizes revenue from beverage sales.
5. Evaluate PepsiCo's financial health using the interest coverage ratio.
6. Explain the relevance of the Income Measurement Objective in PepsiCo’s strategic planning and investor communication.