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Operating Expenses, Depreciation and Amortization (Tables) | 12 Months Ended
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Dec. 31, 2018
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Summary of Consolidated Operating Expense | Consolidated operating expenses during 2018, 2017 and 2016 by function are as follows:
|  |  |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Administrative expenses1 |  |  | Ps |  |  |  | 22,387 |  |  |  | 21,053 |  |  |  | 20,733 |
Selling expenses |  |  |  |  |  |  | 6,315 |  |  |  | 6,429 |  |  |  | 6,945 |
Distribution and logistics expenses |  |  |  |  |  |  | 31,992 |  |  |  | 28,485 |  |  |  | 26,235 |
|  |  | Ps |  |  |  | 60,694 |  |  |  | 55,967 |  |  |  | 53,913 |
1 | All significant R&D activities are executed by several internal areas as part of their daily activities. In 2018, 2017 and 2016, total combined expenses of these departments recognized within administrative expenses were Ps758 (US$38), Ps754 (US$38) and Ps712 (US$38), respectively.
Summary of Depreciation and Amortization Recognized | Depreciation and amortization recognized during 2018, 2017 and 2016 are detailed as follows:
|  |  |  |  | 2018 |  |  | 2017 |  |  | 2016 |
Included in cost of sales |  |  | Ps |  |  |  | 14,181 |  |  |  | 14,143 |  |  |  | 14,177 |
Included in administrative, selling and distribution and logistics expenses |  |  |  |  |  |  | 1,889 |  |  |  | 1,845 |  |  |  | 1,810 |
|  |  | Ps |  |  |  | 16,070 |  |  |  | 15,988 |  |  |  | 15,987 |

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- Definition The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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