Other Current and Non-current Liabilities (Tables)

12 Months Ended

Dec. 31, 2020

As of December 31, 2020 and 2019, consolidated other current liabilities were as follows:


		2020		2019
Provisions 1	$		718		558
Interest payable			86		88
Other accounts payable and accrued expenses 2			267		313
Contract liabilities with customers (note 4) 3			201		225

	$		1,272		1,184

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	As of December 31, 2020 and 2019, includes $19 and $22, respectively, of the current portion of other taxes payable in Mexico.

As of December 31, 2020 and 2019, contract liabilities with customers included $161 and $184, respectively, of advances received from customers, as well as in 2020 and 2019 the current portion of deferred revenues in connection with advances under long-term clinker supply agreements of $4 and $4, respectively.

Summary of Other Non-current Liabilities

As of December 31, 2020 and 2019, consolidated other

non-current

liabilities were as follows:


		2020		2019
Asset retirement obligations 1	$		369		327
Accruals for legal assessments and other responsibilities 2			27		30
Non-current liabilities for valuation of derivative instruments			53		46
Environmental liabilities 3			275		214
Other non-current liabilities and provisions 4, 5			273		308

	$		997		925

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.

4	As of December 31, 2020 and 2019, includes $12 and $31, respectively, of the non-current portion of taxes payable in Mexico.

5	As of December 31, 2020 and 2019, the balance includes deferred revenues of $42 and $50, respectively, that are amortized to the income statement as deliverables are fulfilled over the maturity of long-term clinker supply agreements.

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, 2020 and 2019, were as follows:


		2020
		Asset retirement obligations			Environmental liabilities			Accruals for legal proceedings			Valuation of derivative instruments			Other liabilities and provisions			Total			2019
Balance at beginning of period	$		327			214			30			102			851			1,524			1,335
Additions or increase in estimates			80			1			3			7			2,306			2,397			1,641
Releases or decrease in estimates			(28	)		—			(8	)		—			(2,132	)		(2,168	)		(1,527	)
Reclassifications			54			—			—			—			59			113			62
Accretion expense			(17	)		62			—			—			(167	)		(122	)		(59	)
Foreign currency translation			(47	)		(2	)		2			(18	)		77			12			72

Balance at end of period	$		369			275			27			91			994			1,756			1,524

Out of which:
Current provisions	$		—			—			—			38			721			759			599