As of December 31, 2018 and 2017, consolidated property, machinery and equipment, net and the changes in such line item during 2018, 2017 and 2016, were as follows:


		2018
		Land and mineral reserves¹			Building¹			Machinery and equipment²			Construction in progress		Total
Cost at beginning of period	Ps		95,495			53,927			242,636			19,457		411,515
Accumulated depreciation and depletion			(16,842	)		(26,225	)		(136,288	)		—		(179,355	)

Net book value at beginning of period			78,653			27,702			106,348			19,457		232,160
Capital expenditures			525			578			11,038			—		12,141
Additions through capital leases			—			—			88			—		88
Stripping costs			740			—			—			—		740

Total capital expenditures			1,265			578			11,126			—		12,969
Disposals⁴			(258	)		(116	)		(597	)		—		(971	)
Reclassifications⁵			(353	)		(45	)		(81	)		580		101
Business combinations			83			—			133			—		216
Depreciation and depletion for the period			(3,618	)		(2,001	)		(8,400	)		—		(14,019	)
Impairment losses			(121	)		(33	)		(291	)		—		(445	)
Foreign currency translation effects			210			(349	)		(5,733	)		301		(5,571	)

Cost at end of period			94,692			53,292			242,740			20,338		411,062
Accumulated depreciation and depletion			(18,831	)		(27,556	)		(140,235	)		—		(186,622	)

Net book value at end of period	Ps		75,861			25,736			102,505			20,338		224,440


		2017
		Land and mineral reserves¹			Building¹			Machinery and equipment²			Construction in progress			Total			2016³
Cost at beginning of period	Ps		97,218			51,740			229,717			17,247			395,922			360,089
Accumulated depreciation and depletion			(16,301	)		(24,224	)		(125,263	)		—			(165,788	)		(143,395	)

Net book value at beginning of period			80,917			27,516			104,454			17,247			230,134			216,694
Capital expenditures			547			802			8,165			—			9,514			12,676
Additions through capital leases			—			—			2,096			—			2,096			7
Capitalization of financial expense			—			—			—			—			—			175
Stripping costs			809			—			—			—			809			421

Total capital expenditures			1,356			802			10,261			—			12,419			13,279
Disposals⁴			(347	)		(223	)		(1,274	)		—			(1,844	)		(1,841	)
Reclassifications⁵			(784	)		(82	)		(768	)		—			(1,634	)		(4,549	)
Business combinations			2,179			749			3,136			428			6,492			—
Depreciation and depletion for the period			(2,571	)		(1,967	)		(9,413	)		—			(13,951	)		(14,037	)
Impairment losses			(202	)		(1	)		(763	)		(18	)		(984	)		(1,899	)
Foreign currency translation effects			(1,895	)		908			715			1,800			1,528			22,487

Cost at end of period			95,495			53,927			242,636			19,457			411,515			395,922
Accumulated depreciation and depletion			(16,842	)		(26,225	)		(136,288	)		—			(179,355	)		(165,788	)

Net book value at end of period	Ps		78,653			27,702			106,348			19,457			232,160			230,134

1	Includes corporate buildings and related land sold to financial institutions in previous years, which were leased back. The aggregate carrying amount of these assets as of December 31, 2018 and 2017 was Ps1,602 and Ps1,690, respectively.

2	Includes assets, mainly mobile equipment, acquired through finance leases, which carrying amount as of December 31, 2018 and 2017 was Ps88 and Ps2,096, respectively.

In 2016, CEMEX Colombia concluded the construction of a cement plant in the municipality of Maceo in the Antioquia department in Colombia with an annual capacity of approximately 1.1 million tons. The plant has not initiated commercial operations. As of the reporting date, the works related to the access road to the plant remain suspended and the beginning of commercial operations is subject to the successful conclusion of several ongoing processes related to certain operating permits and other legal proceedings (note 24.1). As a result internal audits of the project, in 2016, CEMEX Colombia reduced construction in progress for Ps483 (US$23), of which, Ps295 (US$14) were recognized as impairment losses against “Other expenses, net” in connection with the write off of certain advances for the purchase of land through a representative have low probability for their recoverability due to deficiencies in the legal processes, and Ps188 (US$9) were decreased against “Other accounts payable” in connection with the cancellation of the portion payable of such assets (note 24.1). As of December 31, 2018, the carrying amount of the plant, net of adjustments, is for an amount in Colombian pesos equivalent to US$280 (Ps5,502).

In 2018, includes sales of non-strategic fixed assets in the United States, Spain and Mexico for Ps371, Ps158 and Ps125, respectively. In 2017, includes sales of non-strategic fixed assets in Mexico, the United States and Spain for Ps343, Ps223 and Ps220, respectively. In 2016, includes sales of non-strategic fixed assets in the United States, Mexico, and France for Ps317, Ps281 and Ps165, respectively.

In 2018, refers mainly to the reclassification of the assets in Spain for Ps580 (note 12.1). In 2017, refers mainly to those assets of the Pacific Northwest Materials Business in the United States for Ps1,634 (note 4.2). In 2016, refers mainly to those assets of the Concrete Pipe Business in the United States for Ps2,747, as well as other disposal groups in the United States reclassified to assets available for sale for Ps1,386.