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Operating Expenses | 12 Months Ended
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Dec. 31, 2024
Disclosure [Abstract] |
Operating Expenses |
5 ) | OPERATING EXPENSES
Administrative and selling expenses represent the expenses associated with personnel, services and equipment, including depreciation and amortization, related to managerial and back-office activities of the Company’s management, as well as selling activities, respectively. Distribution and logistics expenses refer to expenses of storage at points of sales, including depreciation and amortization, as well as freight expenses of finished products between plants and points of sale and freight expenses between points of sales and the customers’ facilities. 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.
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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