Other Current and Non-current Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

As of December 31, 2017 and 2016, consolidated other current liabilities were as follows:


		2017		2016
Provisions¹	Ps		12,667		11,716
Interest payable			2,496		3,425
Advances from customers			3,886		3,413
Other accounts payable and accrued expenses²			5,238		3,976

	Ps		24,287		22,530

1	Current provisions primarily consist of accrued employee benefits, insurance payments, accruals for legal assessments and others. These amounts are revolving in nature and are expected to be settled and replaced by similar amounts within the next 12 months.

2	In 2017, includes an account payable in Colombian pesos equivalent to Ps491 (US$25) to be settled on January 5, 2018 related to a penalty imposed by the Commerce and Industry Superintendence in Colombia in connection with a market investigation (note 24.2).

Summary of Other Non-current Liabilities

As of December 31, 2017 and 2016, consolidated other non-current liabilities were as follows:


		2017		2016
Asset retirement obligations¹	Ps		7,906		8,237
Accruals for legal assessments and other responsibilities²			1,599		1,514
Non-current liabilities for valuation of derivative instruments			402		818
Environmental liabilities³			991		1,172
Other non-current liabilities and provisions⁴			4,751		5,305

	Ps		15,649		17,046

1	Provisions for asset retirement include future estimated costs for demolition, cleaning and reforestation of production sites at the end of their operation, which are initially recognized against the related assets and are depreciated over their estimated useful life.

2	Provisions for legal claims and other responsibilities include items related to tax contingencies.

3	Environmental liabilities include future estimated costs arising from legal or constructive obligations, related to cleaning, reforestation and other remedial actions to remediate damage caused to the environment. The expected average period to settle these obligations is greater than 15 years.

As of December 31, 2017 and 2016, includes Ps1,498 and Ps2,300, respectively, of the non-current portion of taxes payable recognized in connection with the termination of the tax consolidation regime in Mexico as described in note 19.4. As of December 31, 2017 and 2016, Ps958 and Ps936, respectively, were included within current taxes payable.

Summary of Changes in Consolidated Other Current and Non-Current Liabilities

Changes in consolidated other current and non-current liabilities for the years ended December 31, 2017 and 2016, were as follows:


		2017
		Asset retirement obligations			Environmental liabilities			Accruals for legal proceedings			Valuation of derivative instruments			Other liabilities and provisions			Total			2016
Balance at beginning of period	Ps		8,237			1,172			1,514			823			17,016			28,762			25,611
Business combinations			—			—			—			—			345			345			—
Additions or increase in estimates			573			21			701			214			39,545			41,054			67,684
Releases or decrease in estimates			(527	)		(54	)		(289	)		(306	)		(40,524	)		(41,700	)		(61,362	)
Reclassifications			—			(182	)		530			—			(1,462	)		(1,114	)		(741	)
Accretion expense			(191	)		—			—			—			(830	)		(1,021	)		(1,042	)
Foreign currency translation			(186	)		34			(857	)		(310	)		3,309			1,990			(1,388	)

Balance at end of period	Ps		7,906			991			1,599			421			17,399			28,316			28,762

Out of which:
Current provisions	Ps		—			—			—			19			12,648			12,667			11,716