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Operating Expenses (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure [Abstract] |
Summary of Consolidated Operating Expense | Consolidated operating expenses by function during 2024, 2023 and 2022 are as follows:
|  |  |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Administrative expenses 1, 2 |  | $ |  |  |  |  | 1,336 |  |  |  | 1,354 |  |  |  | 1,046 |
Selling expenses 2 |  |  |  |  |  |  | 438 |  |  |  | 393 |  |  |  | 344 |
Administrative and selling expenses |  |  |  |  |  |  | 1,774 |  |  |  | 1,747 |  |  |  | 1,390 |
Distribution and logistics expenses |  |  |  |  |  |  | 1,837 |  |  |  | 1,869 |  |  |  | 1,734 |
Operating expenses |  | $ |  |  |  |  | 3,611 |  |  |  | 3,616 |  |  |  | 3,124 |
1 | All significant research and development activities are executed by several internal areas of Cemex as part of their daily activities. In 2024, 2023 and 2022, the total combined expenses of these departments recognized within administrative expenses were $59, $55, and $42, respectively.
2 | In 2024, 2023 and 2022, administrative expenses include depreciation and amortization of $173, $161 and $138, respectively, and selling expenses include depreciation and amortization of $54 in 2024, $44 in 2023 and $40 in 2022.
Disclosure Of Operating Expenses By Nature | Consolidated operating expenses during 2024, 2023 and 2022 by nature are as follows:
|  |  |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Transportation costs |  | $ |  |  |  |  | 1,667 |  |  |  | 1,715 |  |  |  | 1,592 |
Payroll |  |  |  |  |  |  | 1,125 |  |  |  | 1,096 |  |  |  | 935 |
Professional legal, accounting and advisory services |  |  |  |  |  |  | 274 |  |  |  | 277 |  |  |  | 185 |
Depreciation and amortization |  |  |  |  |  |  | 227 |  |  |  | 205 |  |  |  | 178 |
Maintenance, repairs and supplies |  |  |  |  |  |  | 111 |  |  |  | 98 |  |  |  | 83 |
Office supplies, utilities and rental expenses |  |  |  |  |  |  | 80 |  |  |  | 85 |  |  |  | 71 |
Expected credit losses |  |  |  |  |  |  | 15 |  |  |  | 11 |  |  |  | 9 |
Other operating expenses |  |  |  |  |  |  | 112 |  |  |  | 129 |  |  |  | 71 |
|  | $ |  |  |  |  | 3,611 |  |  |  | 3,616 |  |  |  | 3,124 |

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