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Assets Held for Sale and Other Current Asset | 12 Months Ended
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Dec. 31, 2020
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Assets Held for Sale and Other Current Asset |
13) | ASSETS HELD FOR SALE AND OTHER CURRENT ASSETS
13.1) | ASSETS HELD FOR SALE (note 5.2)
As of December 31, 2020 and 2019, assets held for sale, which are measured at the lower of their estimated realizable value, less costs to sell, and their carrying amounts, as well as liabilities directly related with such assets are detailed as follows:
|  |  |  |  | 2020 |  |  |  |  |  | 2019 |
|  |  |  |  | Assets |  |  | Liabilities |  |  | Net assets |  |  |  |  |  | Assets |  |  | Liabilities |  |  | Net assets |
White cement assets in Spain |  | $ |  |  |  |  | 107 |  |  |  | — |  |  |  | 107 |  |  | $ |  |  |  |  | 106 |  |  |  | — |  |  |  | 106 |
Kosmos’ assets in the United States |  |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  |  |  |  |  | 457 |  |  |  | 14 |  |  |  | 443 |
Assets in the United Kingdom |  |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  |  |  |  |  | 229 |  |  |  | 23 |  |  |  | 206 |
Other assets held for sale 1 |  |  |  |  |  |  | 80 |  |  |  | 6 |  |  |  | 74 |  |  |  |  |  |  |  | 47 |  |  |  | — |  |  |  | 47 |
|  | $ |  |  |  |  | 187 |  |  |  | 6 |  |  |  | 181 |  |  | $ |  |  |  |  | 839 |  |  |  | 37 |  |  |  | 802 |
1 | In 2020, includes assets and liabilities of $26 and $6, respectively, associated with a committed sale of certain assets in France negotiated in December 2020.
CEMEX recognized within the line item “Other expenses, net” adjustments in the fair value of its assets held for sale representing losses of $23 in 2020 and $30 in 2018.
13.2) | OTHER CURRENT ASSETS
As of December 31, 2020 and 2019, other current assets are mainly comprised of advance payments to vendors.

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