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Goodwill and Intangible Assets, Net (Tables) | 12 Months Ended
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Dec. 31, 2017
Text block1 [abstract] |
Summary of Consolidated Goodwill, Intangible Assets and Deferred Charges | As of December 31, 2017 and 2016, consolidated goodwill, intangible assets and deferred charges were summarized as follows:
|  |  |  |  | 2017 |  |  |  |  |  | 2016 |
|  |  |  |  | Cost |  |  | Accumulated amortization |  |  | Carrying Amount |  |  |  |  |  | Cost |  |  | Accumulated amortization |  |  | Carrying Amount |
Intangible assets of indefinite useful life: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | Ps |  |  |  | 195,474 |  |  |  | — |  |  |  | 195,474 |  |  |  | Ps |  |  |  | 206,319 |  |  |  | — |  |  |  | 206,319 |
Intangible assets of definite useful life: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Extraction rights |  |  |  |  |  |  | 39,603 |  |  |  | (6,480 | ) |  |  | 33,123 |  |  |  |  |  |  |  | 40,995 |  |  |  | (5,948 | ) |  |  | 35,047 |
Industrial property and trademarks |  |  |  |  |  |  | 929 |  |  |  | (364 | ) |  |  | 565 |  |  |  |  |  |  |  | 707 |  |  |  | (350 | ) |  |  | 357 |
Customer relationships |  |  |  |  |  |  | 3,859 |  |  |  | (3,852 | ) |  |  | 7 |  |  |  |  |  |  |  | 4,343 |  |  |  | (4,084 | ) |  |  | 259 |
Mining projects |  |  |  |  |  |  | 797 |  |  |  | (96 | ) |  |  | 701 |  |  |  |  |  |  |  | 961 |  |  |  | (84 | ) |  |  | 877 |
Others intangible assets |  |  |  |  |  |  | 14,941 |  |  |  | (9,902 | ) |  |  | 5,039 |  |  |  |  |  |  |  | 13,814 |  |  |  | (9,166 | ) |  |  | 4,648 |
|  |  | Ps |  |  |  | 255,603 |  |  |  | (20,694 | ) |  |  | 234,909 |  |  |  | Ps |  |  |  | 267,139 |  |  |  | (19,632 | ) |  |  | 247,507 |
Summary of Changes in Consolidated goodwill | Changes in consolidated goodwill in 2017, 2016 and 2015, were as follows:
|  |  |  |  | 2017 |  |  | 2016 |  |  | 2015 |
Balance at beginning of period |  |  | Ps |  |  |  | 206,319 |  |  |  | 184,156 |  |  |  | 160,544 |
Business combinations |  |  |  |  |  |  | 1,965 |  |  |  | — |  |  |  | 64 |
Disposals, net (note 4.3) |  |  |  |  |  |  | — |  |  |  | (3,340 | ) |  |  | (552 | )
Reclassification to assets held for sale and other current assets (notes 4.2, 4.3 and 12) |  |  |  |  |  |  | (1,804 | ) |  |  | (9,734 | ) |  |  | — |
Impairment losses |  |  |  |  |  |  | (1,920 | ) |  |  | — |  |  |  | — |
Foreign currency translation effects |  |  |  |  |  |  | (9,086 | ) |  |  | 35,237 |  |  |  | 24,100 |
Balance at end of period |  |  | Ps |  |  |  | 195,474 |  |  |  | 206,319 |  |  |  | 184,156 |
Summary of Changes in Intangible Asset | Changes in intangible assets of definite life in 2017, 2016 and 2015, were as follows:
|  |  |  |  | 2017 |
|  |  |  |  | Extraction rights |  |  | Industrial property and trademarks |  |  | Customer relations |  |  | Mining projects |  |  | Others 1 |  |  | Total |
Balance at beginning of period |  |  | Ps |  |  |  | 35,047 |  |  |  | 357 |  |  |  | 259 |  |  |  | 877 |  |  |  | 4,648 |  |  |  | 41,188 |
Additions (disposals), net1 |  |  |  |  |  |  | 278 |  |  |  | (783 | ) |  |  | — |  |  |  | (148 | ) |  |  | 424 |  |  |  | (229 | )
Business combinations (note 4.1) |  |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 72 |  |  |  | 76 |
Reclassifications (notes 4.1, 4.2 and 12) |  |  |  |  |  |  | — |  |  |  | — |  |  |  | (27 | ) |  |  | — |  |  |  | — |  |  |  | (27 | )
Amortization for the period |  |  |  |  |  |  | (716 | ) |  |  | (110 | ) |  |  | (225 | ) |  |  | (12 | ) |  |  | (974 | ) |  |  | (2,037 | )
Impairment losses |  |  |  |  |  |  | (38 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (12 | ) |  |  | (50 | )
Foreign currency translation effects |  |  |  |  |  |  | (1,448 | ) |  |  | 1,101 |  |  |  | — |  |  |  | (20 | ) |  |  | 881 |  |  |  | 514 |
Balance at the end of period |  |  | Ps |  |  |  | 33,123 |  |  |  | 565 |  |  |  | 7 |  |  |  | 701 |  |  |  | 5,039 |  |  |  | 39,435 |
|  |  |  |  | 2016 |  |  |  |
|  |  |  |  | Extraction rights |  |  | Industrial property and trademarks |  |  | Customer relations |  |  | Mining projects |  |  | Others 1 |  |  | Total |  |  | 2015 |
Balance at beginning of period |  |  | Ps |  |  |  | 30,327 |  |  |  | 622 |  |  |  | 1,004 |  |  |  | 805 |  |  |  | 3,808 |  |  |  | 36,566 |  |  |  | 32,940 |
Business combinations |  |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 616 |
Additions (disposals), net1 |  |  |  |  |  |  | 201 |  |  |  | (760 | ) |  |  | — |  |  |  | (382 | ) |  |  | 343 |  |  |  | (598 | ) |  |  | (186 | )
Reclassifications (notes 4.1, 4.2 and 12) |  |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1 |
Amortization for the period |  |  |  |  |  |  | (712 | ) |  |  | (293 | ) |  |  | (658 | ) |  |  | (12 | ) |  |  | (275 | ) |  |  | (1,950 | ) |  |  | (1,572 | )
Impairment losses |  |  |  |  |  |  | (6 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (19 | ) |  |  | (25 | ) |  |  | (10 | )
Foreign currency translation effects |  |  |  |  |  |  | 5,237 |  |  |  | 788 |  |  |  | (87 | ) |  |  | 466 |  |  |  | 791 |  |  |  | 7,195 |  |  |  | 4,777 |
Balance at the end of period |  |  | Ps |  |  |  | 35,047 |  |  |  | 357 |  |  |  | 259 |  |  |  | 877 |  |  |  | 4,648 |  |  |  | 41,188 |  |  |  | 36,566 |
1 | As of December 31, 2017 and 2016, “Others” includes the carrying amount of internal-use software of Ps2,981 and Ps2,544, respectively. Capitalized direct costs incurred in the development stage of internal-use software, such as professional fees, direct labor and related travel expenses, amounted to Ps1,422 in 2017, Ps769 in 2016 and Ps615 in 2015.
Summary of Goodwill Balances Allocated by Operating Segment | As of December 31, 2017 and 2016, goodwill balances allocated by operating segment were as follows:
|  |  |  |  | 2017 |  |  | 2016 |
Mexico |  |  | Ps |  |  |  | 7,371 |  |  |  | 7,529 |
United States |  |  |  |  |  |  | 152,486 |  |  |  | 162,692 |
Europe |  |  |  |  |  |  |  |  |  |  |  |
Spain |  |  |  |  |  |  | 10,000 |  |  |  | 12,316 |
United Kingdom |  |  |  |  |  |  | 6,335 |  |  |  | 6,371 |
France |  |  |  |  |  |  | 4,796 |  |  |  | 4,524 |
Czech Republic |  |  |  |  |  |  | 709 |  |  |  | 583 |
South, Central America and the Caribbean |  |  |  |  |  |  |  |  |  |  |  |
Colombia |  |  |  |  |  |  | 6,146 |  |  |  | 6,461 |
Dominican Republic |  |  |  |  |  |  | 279 |  |  |  | 250 |
TCL |  |  |  |  |  |  | 2,027 |  |  |  | — |
Rest of South, Central America and the Caribbean1 |  |  |  |  |  |  | 985 |  |  |  | 1,036 |
Asia, Middle East and Africa |  |  |  |  |  |  |  |  |  |  |  |
Philippines |  |  |  |  |  |  | 1,817 |  |  |  | 1,911 |
United Arab Emirates |  |  |  |  |  |  | 1,769 |  |  |  | 1,865 |
Egypt |  |  |  |  |  |  | 232 |  |  |  | 231 |
Others |  |  |  |  |  |  |  |  |  |  |  |
Other reporting segments2 |  |  |  |  |  |  | 522 |  |  |  | 550 |
|  |  | Ps |  |  |  | 195,474 |  |  |  | 206,319 |
1 | This caption refers to the operating segments in the Caribbean, Costa Rica and Panama.
2 | This caption is primarily associated with Neoris N.V., CEMEX’s subsidiary involved in the sale of information technology and services.
Summary of Pre-tax Discount Rates and Long-term Growth Rates Used to Determine the Discounted Cash Flows | CEMEX’s pre-tax discount rates and long-term growth rates used to determine the discounted cash flows in the group of CGUs with the main goodwill balances were as follows:
|  | Discount rates |  | Growth rates
Groups of CGUs |  | 2017 |  | 2016 |  | 2015 |  | 2017 |  | 2016 |  | 2015
United States |  | 8.8% |  | 8.6% |  | 8.6% |  | 2.5% |  | 2.5% |  | 2.5%
Spain |  | 9.5% |  | 9.5% |  | 9.9% |  | 1.7% |  | 1.6% |  | 1.9%
Mexico |  | 10.2% |  | 9.8% |  | 9.6% |  | 2.7% |  | 2.9% |  | 3.5%
Colombia |  | 10.5% |  | 10.0% |  | 9.8% |  | 3.7% |  | 4.0% |  | 4.0%
France |  | 9.0% |  | 9.1% |  | 9.0% |  | 1.8% |  | 1.8% |  | 1.6%
United Arab Emirates |  | 10.4% |  | 10.2% |  | 10.2% |  | 3.1% |  | 3.4% |  | 3.6%
United Kingdom |  | 9.0% |  | 8.8% |  | 8.8% |  | 1.7% |  | 1.9% |  | 2.3%
Egypt |  | 11.8% |  | 11.4% |  | 12.5% |  | 6.0% |  | 6.0% |  | 4.6%
Range of rates in other countries |  | 9.1% - 11.7% |  | 9.1% - 12.8% |  | 9.0% - 13.8% |  | 2.3% - 6.8% |  | 2.2% - 7.0% |  | 2.4% - 4.3%

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