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Inventories | 12 Months Ended
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Dec. 31, 2023
Inventories [Abstract] |
Inventories | Inventories
|  | December 31, 2023 |  | December 31, 2022
Finished products |  | Ps. | 51,939 |  | Ps. | 53,185
Raw materials |  |  | 3,701 |  |  | 6,383
Spare parts |  |  | 1,145 |  |  | 1,159
Work in process |  |  | 899 |  |  | 1,028
Inventories in transit |  |  | 538 |  |  | 469
|  | Ps. | 58,222 |  | Ps. | 62,224
For the years ended 2023, 2022 and 2021, the Company recognized write-downs of its inventories for Ps. 3,278, Ps. 2,089 and Ps. 1,867 to net realizable value, respectively. For the years ended 2023, 2022 and 2021, changes in inventories are comprised of the following and included in the consolidated income statement under the cost of goods sold caption:
|  | 2023 |  | 2022 (Revised) |  | 2021 (Revised)
Changes in inventories of finished goods and work in process |  | Ps. | 286,346 |  | Ps. | 234,174 |  | Ps. | 246,134
Raw materials and consumables used |  |  | 115,542 |  |  | 84,984 |  |  | 42,014 |
Total |  | Ps. | 401,888 |  | Ps. | 319,158 |  | Ps. | 288,148

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS02_g36-39_TI -URIDate 2023-03-23 + Details
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