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Other Current and Non-current Liabilities
 12 Months Ended
Dec. 31, 2022
Text block [abstract]  
Other Current and Non-current Liabilities
18)
OTHER CURRENT AND
NON-CURRENT
LIABILITIES
 
18.1)
OTHER CURRENT LIABILITIES
As of December 31, 2022 and 2021, consolidated other current liabilities were as follows:
 
    
2022
     
2021
  
Provisions
1
    $ 620        620  
Interest payable
      96        92  
Other accounts payable and accrued expenses
2
      216        233  
Contract liabilities with customers (note 3)
3
      293        257  
    
 
 
     
 
 
  
     $ 1,225        1,202  
    
 
 
     
 
 
  
 
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, 2022 and 2021, includes $6 and $7, respectively, of the current portion of other taxes payable in Mexico.
3
As of December 31, 2022 and 2021, contract liabilities with customers included $253 and $219, respectively, of advances received from customers, as well as in 2022 and 2021 the current portion of deferred revenues in connection with advances under long-term clinker supply agreements of $5 and $4, respectively.
 
18.2)
OTHER
NON-CURRENT
LIABILITIES
As of December 31, 2022 and 2021, consolidated other
non-current
liabilities were as follows:
 
    
2022
     
2021
  
Asset retirement obligations
1
    $ 465        553  
Accruals for legal assessments and other responsibilities
2
      41        48  
Non-current
liabilities for valuation of derivative instruments
      2        30  
Environmental liabilities
3
      233        276  
Other
non-current
liabilities and provisions
4, 5
      324        391  
    
 
 
     
 
 
  
     $ 1,065        1,298  
    
 
 
     
 
 
  
 
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, 2021, includes $6 of the
non-current
p
orti
on of taxes payable in Mexico.
5
As of December 31, 2022 and 2021, the balance includes deferred revenues of $27 and $32, respectively, that are amortized to the income statement as deliverables are fulfilled over the maturity of long-term clinker supply agreements.
 
Changes in consolidated other current and
non-current
liabilities for the years ended December 31, 2022 and 2021, were as follows:
 
   
2022
        
   
Asset
retirement
obligations
    
Environmental
liabilities
    
Accruals

for legal
proceedings
    
Valuation
of
derivative
instruments
    
Other
liabilities
and
provisions
    
Total
    
2021
  
Balance at beginning of period
   $ 553       276       48       37       1,043       1,957       1,756  
Additions or increase in estimates
     22       1       11       25       211       270       595  
Releases or decrease in estimates
     (119 )      (37 )      (17 )      (29 )      (284 )      (486 )      (301 ) 
Business combinations
     6       —         —         —         —         6       —    
Reclassifications
     34       —         —         —         (26 )      8       4  
Accretion expense
     (24 )      —         (4 )      —         (30 )      (58 )      (28 ) 
Foreign currency translation
     (7 )      (7 )      3       17       23       29       (69 ) 
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Balance at end of period
   $ 465       233       41       50       937       1,726       1,957  
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Out of which:
                                                        
Current provisions
   $ —         —         —         48       613       661       659