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Other Current and Non-current Liabilities (Tables)
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
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