1.   Coca-Cola has long held a dominant market position in such prized fountain accounts.

2.   However, Pepsi plans to spin off those restaurants into a separate company, giving it the ability to court new fountain accounts more freely.

3.   In the U.S., Pepsi said that almost all of its bottlers have signed new contracts, freeing it to pursue fountain accounts from restaurants.

4.   Pepsico now could no longer be portrayed as a competitor by rival restaurant chains, opening the door to win more fountain accounts.