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Revenue and Construction Contracts (Tables) | 12 Months Ended
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Dec. 31, 2021
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Summary of Revenue, After Sales and Eliminations Between Related Parties Resulting from Consolidation | For the years ended December 31, 2021, 2020 and 2019, revenue is as follows:
|  | 2021 |  |  | 2020 |  |  | 2019 |
From the sale of goods associated to CEMEX’s main activities 1 |  | $ | 14,009 |  |  |  | 12,344 |  |  |  | 12,446 |
From the sale of services 2 |  |  | 169 |  |  |  | 145 |  |  |  | 147 |
From the sale of other goods and services 3 |  |  | 370 |  |  |  | 325 |  |  |  | 366 |
|  | $ | 14,548 |  |  |  | 12,814 |  |  |  | 12,959 |
1 | Includes in each period revenue generated under construction contracts that are presented in the table below.
2 | Refers mainly to revenue generated by Neoris N.V. and its subsidiaries, involved in providing information technology solutions and services.
3 | Refers mainly to revenues generated by subsidiaries not individually significant operating in different lines of business.
Disclosure of recognised revenue from construction contracts | For 2021, 2020 and 2019, revenues and costs related to construction contracts in progress were as follows:
|  |  | Accrued 1 |  |  | 2021 |  |  | 2020 |  |  | 2019 |
Revenue from construction contracts included in consolidated revenues 2 |  | $ | 81 |  |  |  | 77 |  |  |  | 101 |  |  |  | 79 |
Costs incurred in construction contracts included in consolidated cost of sales 3 |  |  | (85 | ) |  |  | (79 | ) |  |  | (101 | ) |  |  | (79 | )
Construction contracts gross operating profit |  | $ | (4 | ) |  |  | (2 | ) |  |  | — |  |  |  | — |
1 | Revenues and costs recognized from inception of the contracts until December 31, 2021 in connection with those projects still in progress.
2 | Revenues from construction contracts during 2021, 2020 and 2019, were mainly obtained in Mexico and Colombia.
3 | Refers to actual costs incurred during the periods.
Summary of Changes in the Balance of Contract Liabilities with Customers | For the years ended December 31, 2021, 2020 and 2019 changes in the balance of contract liabilities with customers are as follows:
|  | 2021 |  |  | 2020 |  |  | 2019 |
Opening balance of contract liabilities with customers |  | $ | 201 |  |  |  | 225 |  |  |  | 234 |
Increase during the period for new transactions |  |  | 1,626 |  |  |  | 1,536 |  |  |  | 1,931 |
Decrease during the period for exercise or expiration of incentives |  |  | (1,574 | ) |  |  | (1,561 | ) |  |  | (1,946 | )
Currency translation effects |  |  | 4 |  |  |  | 1 |  |  |  | 6 |
Closing balance of contract liabilities with customers |  | $ | 257 |  |  |  | 201 |  |  |  | 225 |
For the years 2021, 2020 and 2019, CEMEX did not identify any significant costs required to be capitalized as contract fulfilment assets and released over the contract life according to IFRS 15, Revenues from contracts with customers .

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- Definition The entire disclosure for revenue from contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2021-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS15_g105-109_TI -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS15_g110-129_TI -URIDate 2021-03-24 + Details
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- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2021-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_118&doctype=Standard -URIDate 2021-03-24 + Details
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