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Other Current and Non-current Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2021
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Summary of Other Current Liabilities | As of December 31, 2021 and 2020, consolidated other current liabilities were as follows:
|  | 2021 |  |  | 2020 |
Provisions 1 |  | $ | 620 |  |  |  | 718 |
Interest payable |  |  | 92 |  |  |  | 86 |
Other accounts payable and accrued expenses 2 |  |  | 233 |  |  |  | 267 |
Contract liabilities with customers (note 4) 3 |  |  | 257 |  |  |  | 201 |
|  | $ | 1,202 |  |  |  | 1,272 |
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, 2021 and 2020, includes $7 and $19, respectively, of the current portion of other taxes payable in Mexico.
3 | As of December 31, 2021 and 2020, contract liabilities with customers included $219 and $161, respectively, of advances received from customers, as well as in 2021 and 2020 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, 2021 and 2020, consolidated other non-current liabilities were as follows:
|  | 2021 |  |  | 2020 |
Asset retirement obligations 1 |  | $ | 553 |  |  |  | 369 |
Accruals for legal assessments and other responsibilities 2 |  |  | 48 |  |  |  | 27 |
Non-current liabilities for valuation of derivative instruments |  |  | 30 |  |  |  | 53 |
Environmental liabilities 3 |  |  | 276 |  |  |  | 275 |
Other non-current liabilities and provisions 4, 5 |  |  | 391 |  |  |  | 273 |
|  | $ | 1,298 |  |  |  | 997 |
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. The increase in 2021 mainly refers to the decrease in the discount rate as well as update in estimates in CEMEX’s operations in the United States.
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, 2021 and 2020, includes $6 and $12, respectively, of the non-current portion of taxes payable in Mexico.
5 | As of December 31, 2021 and 2020, the balance includes deferred revenues of $32 and $42, 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, 2021 and 2020, were as follows:
|  | 2021 |  |  |  |
|  | Asset retirement obligations |  |  | Environmental liabilities |  |  | Accruals for legal proceedings |  |  | Valuation of derivative instruments |  |  | Other liabilities and provisions |  |  | Total |  |  | 2020 |
Balance at beginning of period |  | $ | 369 |  |  |  | 275 |  |  |  | 27 |  |  |  | 91 |  |  |  | 994 |  |  |  | 1,756 |  |  |  | 1,524 |
Additions or increase in estimates |  |  | 267 |  |  |  | 1 |  |  |  | 31 |  |  |  | — |  |  |  | 2,474 |  |  |  | 2,773 |  |  |  | 2,397 |
Releases or decrease in estimates |  |  | (62 | ) |  |  | (2 | ) |  |  | (9 | ) |  |  | (23 | ) |  |  | (2,442 | ) |  |  | (2,538 | ) |  |  | (2,168 | )
Reclassifications |  |  | (19 | ) |  |  | — |  |  |  | 17 |  |  |  | — |  |  |  | 6 |  |  |  | 4 |  |  |  | 113 |
Accretion expense |  |  | (1 | ) |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (26 | ) |  |  | (28 | ) |  |  | (122 | )
Foreign currency translation |  |  | (1 | ) |  |  | 2 |  |  |  | (17 | ) |  |  | (31 | ) |  |  | 37 |  |  |  | (10 | ) |  |  | 12 |
Balance at end of period |  | $ | 553 |  |  |  | 276 |  |  |  | 48 |  |  |  | 37 |  |  |  | 1,043 |  |  |  | 1,957 |  |  |  | 1,756 |
Out of which: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current provisions |  | $ | — |  |  |  | — |  |  |  | — |  |  |  | 7 |  |  |  | 652 |  |  |  | 659 |  |  |  | 759 |

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