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Property, plant & equipment (Tables) | 12 Months Ended
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Dec. 31, 2023
Property, plant and equipment [abstract] |
Schedule of Property, Plant and Equipment | The estimated useful lives of the Company’s principal assets are as follows:
| 2023 | 2022
Buildings | 20 - 50 | 20 - 50
Machinery and equipment | 5 - 25 | 5 - 25
Distribution equipment | 4 - 14 | 4 - 14
Refrigeration equipment | 7 - 10 | 7 - 10
Returnable bottles | 1.5 - 4 | 1.5 - 4
Other equipment | 3 - 10 | 3 - 10
Cost | Land | Buildings | Machinery and Equipment | Refrigeration Equipment | Returnable Bottles | Investments in Fixed Assets in Progress | Leasehold Improvements | Other | Total
Cost as of January 1, 2021 | Ps. 5,240 | Ps. 18,653 | Ps. 39,664 | Ps. 20,202 | Ps. 17,924 | Ps. 5,894 | Ps. 737 | Ps. 851 | Ps. 109,165
Additions (1) | — | 21 | 61 | 427 | 3,655 | 7,911 | — | 217 | 12,292
Transfer of completed projects in progress | — | 731 | 4,791 | 1,351 | 31 | (7,001) | 95 | 2 | —
Disposals | (6) | (20) | (2,680) | (1,614) | (2,299) | — | (62) | (16) | (6,697)
Effects of changes in foreign exchange rates | (144) | (637) | (1,919) | (556) | (365) | (70) | (22) | (77) | (3,790)
Changes in value on the recognition of inflation effects | 140 | 326 | 1,260 | 319 | 487 | — | 138 | 321 | 2,991
Cost as of December 31, 2021 | Ps. 5,230 | Ps. 19,074 | Ps. 41,177 | Ps. 20,129 | Ps. 19,433 | Ps. 6,734 | Ps. 886 | Ps. 1,298 | Ps. 113,961
Cost | Land | Buildings | Machinery and Equipment | Refrigeration Equipment | Returnable Bottles | Investments in Fixed Assets in Progress | Leasehold Improvements | Other | Total
Cost as of January 1, 2022 | Ps. 5,230 | Ps. 19,074 | Ps. 41,177 | Ps. 20,129 | Ps. 19,433 | Ps. 6,734 | Ps. 886 | Ps. 1,298 | Ps. 113,961
Additions (1) | 267 | 38 | 399 | 939 | 4,123 | 12,641 | 26 | 294 | 18,727
Additions from business combinations | 36 | 289 | 365 | 126 | 8 | 482 | — | — | 1,306
Transfer of completed projects in progress | 139 | 1,477 | 4,248 | 2,485 | 645 | (9,023) | 27 | 2 | —
Disposals | (18) | (209) | (858) | (1,072) | (381) | — | (27) | (9) | (2,574)
Effects of changes in foreign exchange rates | (424) | (1,157) | (3,225) | (1,277) | (1,708) | (438) | (15) | (172) | (8,416)
Changes in value on the recognition of inflation effects | 222 | 735 | 2,474 | 536 | 849 | 7 | — | — | 4,823
Cost as of December 31, 2022 | Ps. 5,452 | Ps. 20,247 | Ps. 44,580 | Ps. 21,866 | Ps. 22,969 | Ps. 10,403 | Ps. 897 | Ps. 1,413 | Ps. 127,827
Cost | Land | Buildings | Machinery and Equipment | Refrigeration Equipment | Returnable Bottles | Investments in Fixed Assets in Progress | Leasehold Improvements | Other | Total
Cost as of January 1, 2023 | Ps. 5,452 | Ps. 20,247 | Ps. 44,580 | Ps. 21,866 | Ps. 22,969 | Ps. 10,403 | Ps. 897 | Ps. 1,413 | Ps. 127,827
Additions (1) | 1 | 27 | 211 | 855 | 2,782 | 15,939 | — | 297 | 20,112
Transfer of completed projects in progress | 72 | 1,506 | 5,415 | 2,346 | 2,110 | (11,109) | (331) | (9) | —
Disposals | (8) | (44) | (1,071) | (1,245) | (270) | (2) | — | (3) | (2,643)
Effects of changes in foreign exchange rates | (475) | (1,908) | (4,788) | (1,298) | (2,155) | (550) | (51) | (116) | (11,341)
Changes in value on the recognition of inflation effects | 177 | 592 | 1,895 | 400 | 655 | 128 | — | — | 3,847
Cost as of December 31, 2023 | Ps. 5,219 | Ps. 20,420 | Ps. 46,242 | Ps. 22,924 | Ps. 26,091 | Ps. 14,809 | Ps. 515 | Ps. 1,582 | Ps. 137,802
(1) Total includes Ps. 499 , Ps. 1,971 and Ps. 3,784 outstanding payment to suppliers, as of December 31, 2023, 2022 and 2021 respectively
Accumulated Depreciation | Land | Buildings | Machinery and Equipment | Refrigeration Equipment | Returnable Bottles | Investments in Fixed Assets in Progress | Leasehold Improvements | Other | Total
Accumulated depreciation as of January 1, 2021 | Ps. — | Ps. (5,043) | Ps. (19,842) | Ps. (11,859) | Ps. (12,153) | Ps. — | Ps. (379) | Ps. (429) | Ps. (49,705)
Depreciation for the year | — | (484) | (2,793) | (2,097) | (2,708) | — | (80) | (122) | (8,284)
Disposals | — | 6 | 2,336 | 1,493 | 2,390 | — | 62 | 10 | 6,297
Effects of changes in foreign exchange rates | — | 162 | 867 | 372 | 222 | — | 8 | 48 | 1,679
Changes in value on the recognition of inflation effects | — | (139) | (946) | (209) | (427) | — | (6) | (38) | (1,765)
Accumulated depreciation as of December 31, 2021 | Ps. — | Ps. (5,498) | Ps. (20,378) | Ps. (12,300) | Ps. (12,676) | Ps. — | Ps. (395) | Ps. (531) | Ps. (51,778)
Accumulated Depreciation | Land | Buildings | Machinery and Equipment | Refrigeration Equipment | Returnable Bottles | Investments in Fixed Assets in Progress | Leasehold Improvements | Other | Total
Accumulated depreciation as of January 1, 2022 | Ps. — | Ps. (5,498) | Ps. (20,378) | Ps. (12,300) | Ps. (12,676) | Ps. — | Ps. (395) | Ps. (531) | Ps. (51,778)
Depreciation for the year | — | (835) | (3,331) | (1,437) | (3,234) | — | (25) | (135) | (8,997)
Disposals | — | 194 | 854 | 936 | 306 | — | 26 | 7 | 2,323
Effects of changes in foreign exchange rates | — | 340 | 2,193 | 860 | 1,274 | — | 7 | 143 | 4,817
Changes in value on the recognition of inflation effects | — | (244) | (1,605) | (354) | (745) | — | (5) | (34) | (2,987)
Accumulated depreciation as of December 31, 2022 | Ps. — | Ps. (6,043) | Ps. (22,267) | Ps. (12,295) | Ps. (15,075) | Ps. — | Ps. (392) | Ps. (550) | Ps. (56,622)
Accumulated Depreciation | Land | Buildings | Machinery and Equipment | Refrigeration Equipment | Returnable Bottles | Investments in Fixed Assets in Progress | Leasehold Improvements | Other | Total
Accumulated depreciation as of January 1, 2023 | Ps. — | Ps. (6,043) | Ps. (22,267) | Ps. (12,295) | Ps. (15,075) | Ps. — | Ps. (392) | Ps. (550) | Ps. (56,622)
Depreciation for the year |  | (555) | (3,101) | (1,844) | (3,256) |  | (15) | (148) | (8,919)
Disposals |  | 26 | 825 | 1,260 | 261 |  | — | 1 | 2,373
Effects of changes in foreign exchange rates |  | 640 | 3,087 | 793 | 1,783 |  | 117 | 114 | 6,534
Changes in value on the recognition of inflation effects |  | (218) | (1,264) | (291) | (649) |  | (2) | (14) | (2,438)
Accumulated depreciation as of December 31, 2023 | Ps. — | Ps. (6,150) | Ps. (22,720) | Ps. (12,377) | Ps. (16,936) | Ps. — | Ps. (292) | Ps. (597) | Ps. (59,072)
Carrying Amount | Land | Buildings | Machinery and Equipment | Refrigeration Equipment | Returnable Bottles | Investments in Fixed Assets in Progress | Leasehold Improvements | Other | Total
As of December 31, 2021 | Ps. 5,230 | Ps. 13,576 | Ps. 20,799 | Ps. 7,829 | Ps. 6,757 | Ps. 6,734 | Ps. 491 | Ps. 767 | Ps. 62,183
As of December 31, 2022 | Ps. 5,452 | Ps. 14,204 | Ps. 22,313 | Ps. 9,571 | Ps. 7,894 | Ps. 10,403 | Ps. 505 | Ps. 863 | Ps. 71,205
As of December 31, 2023 | Ps. 5,219 | Ps. 14,270 | Ps. 23,522 | Ps. 10,547 | Ps. 9,155 | Ps. 14,809 | Ps. 223 | Ps. 985 | Ps. 78,730

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