XML 140 R40.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Operating Expenses (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Text block [abstract] |
Summary of Consolidated Operating Expense | Consolidated operating expenses by function during 2023, 2022 and 2021 are as follows:
|  |  |  |  | 2023 |  |  | 2022 |  |  | 2021 |
Administrative expenses 1, 2 |  | $ |  |  |  |  | 1,385 |  |  |  | 1,074 |  |  |  | 958 |
Selling expenses 2 |  |  |  |  |  |  | 411 |  |  |  | 363 |  |  |  | 322 |
Total administrative and selling expenses |  |  |  |  |  |  | 1,796 |  |  |  | 1,437 |  |  |  | 1,280 |
Distribution and logistics expenses |  |  |  |  |  |  | 1,951 |  |  |  | 1,824 |  |  |  | 1,637 |
Total operating expenses |  | $ |  |  |  |  | 3,747 |  |  |  | 3,261 |  |  |  | 2,917 |
1 | All significant research and development activities are executed by several internal areas of Cemex as part of their daily activities. In 2023, 2022 and 2021, the total combined expenses of these departments recognized within administrative expenses were $55, $42 and $44, respectively.
2 | In 2023, 2022 and 2021, administrative expenses include depreciation and amortization of $162, $140 and $137, respectively, and selling expenses include depreciation and amortization of $54 in 2023, $51 in 2022 and $49 in 2021.
Disclosure Of Operating Expenses By Nature | Consolidated operating expenses during 2023, 2022 and 2021 by nature are as follows:
|  |  |  |  | 2023 |  |  | 2022 |  |  | 2021 |
Transportation costs |  | $ |  |  |  |  | 1,793 |  |  |  | 1,676 |  |  |  | 1,502 |
Payroll |  |  |  |  |  |  | 1,154 |  |  |  | 1,038 |  |  |  | 905 |
Depreciation and amortization |  |  |  |  |  |  | 216 |  |  |  | 191 |  |  |  | 186 |
Professional legal, accounting and advisory services |  |  |  |  |  |  | 236 |  |  |  | 145 |  |  |  | 144 |
Maintenance, repairs and supplies |  |  |  |  |  |  | 99 |  |  |  | 84 |  |  |  | 76 |
Other operating expenses |  |  |  |  |  |  | 249 |  |  |  | 127 |  |  |  | 104 |
|  | $ |  |  |  |  | 3,747 |  |  |  | 3,261 |  |  |  | 2,917 |

X
- Definition Disclosure of operating expenses by nature. + References No definition available. + Details
Name: | cx_DisclosureOfOperatingExpensesByNatureTableTextBlock
Namespace Prefix: | cx_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | cx_TextBlockAbstract
Namespace Prefix: | cx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfExpensesByNatureExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration