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Revenue (Tables) | 12 Months Ended
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Dec. 31, 2023
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Summary of Revenue, After Sales and Eliminations Between Related Parties Resulting from Consolidation | For the years ended December 31, 2023, 2022 and 2021, revenues were as follows:
|  |  |  | 2023 |  |  | 2022 |  |  | 2021 |
From the sale of goods associated to Cemex’s main activities 1 |  | $ |  |  | 16,904 |  |  |  | 15,137 |  |  |  | 14,009 |
From the sale of other goods and services 2 |  |  |  |  | 484 |  |  |  | 440 |  |  |  | 370 |
|  | $ |  |  | 17,388 |  |  |  | 15,577 |  |  |  | 14,379 |
1 | During the reported periods, revenues recognized over time under construction contracts were not significant.
2 | Refers mainly to revenues generated by subsidiaries not individually significant operating in different lines of business.
Summary of Changes in the Balance of Contract Liabilities with Customers | For the years ended December 31, 2023, 2022 and 2021 changes in the balance of contract liabilities with customers are as follows:
|  |  |  | 2023 |  |  | 2022 |  |  | 2021 |
Opening balance of contract liabilities with customers |  | $ |  |  | 293 |  |  |  | 257 |  |  |  | 201 |
Increase during the period for new transactions |  |  |  |  | 1,603 |  |  |  | 1,493 |  |  |  | 1,626 |
Decrease during the period for exercise or expiration of incentives |  |  |  |  | (1,519 | ) |  |  | (1,458 | ) |  |  | (1,574 | )
Currency translation effects |  |  |  |  | 7 |  |  |  | 1 |  |  |  | 4 |
Closing balance of contract liabilities with customers |  | $ |  |  | 384 |  |  |  | 293 |  |  |  | 257 |
For the years 2023, 2022 and 2021, any costs capitalized as contract fulfillment assets and released over the contract life according to IFRS 15, Revenues from contracts with customers were not significant.

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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 2023-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS15_g105-109_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS15_g110-129_TI -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard -URIDate 2023-03-23 + Details
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