COCA COLA FEMSA SAB DE CV (ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory)

Note 10. Property, Plant and Equipment, net


Cost	Land			Buildings			Machinery and Equipment			Refrigeration Equipment			Returnable Bottles			Investments in Fixed Assets in Progress			Leasehold Improvements			Other			Total
Cost as of January 1, 2015		Ps.4,694			Ps.12,550			Ps.30,827			Ps.14,127		Ps.	9,402			Ps.6,485			Ps.607			Ps.1,062			Ps.79,754,
Additions		358			1,201			1,121			1,175			1,655			4,524			—			511			10,545
Transfer of completed projects in progress		59			1,289			3,111			1,168			662			(6,338	)		49			—			—
Disposals		(54	)		(46	)		(1,284	)		(972	)		(103	)		—			(47	)		(39	)		(2,545	)
Effects of changes in foreign exchange rates		(595	)		(1,352	)		(4,051	)		(1,217	)		(266	)		(1,007	)		(13	)		(848	)		(9,349	)
Changes in value on the recognition of inflation effects		245			503			964			295			301			91			—			229			2,628
Capitalization of borrowing costs		—			—			—			—			—			57			—			—			57

Cost as of December 31, 2015		Ps.4,707			Ps.14,145			Ps.30,688			Ps.14,576			Ps.11,651			Ps.3,812			Ps.596			Ps.915			Ps.81,090


Cost	Land			Buildings			Machinery and Equipment			Refrigeration Equipment			Returnable Bottles			Investments in Fixed Assets in Progress			Leasehold Improvements			Other			Total
Cost as of January 1, 2016	Ps.	4,707		Ps.	14,145		Ps.	30,688		Ps.	14,576		Ps.	11,651		Ps.	3,812		Ps.	596		Ps.	915		Ps.	81,090
Additions		7			204			1,415			337			2,236			5,737			4			367			10,307
Additions from business combinations		—			517			864			105			23			—			4			—			1,513
Transfer of completed projects in progress		46			1,031			2,403			1,978			779			(6,265	)		28			—			—
Disposals		(43	)		(17	)		(1,647	)		(574	)		(139	)		—			(43	)		(18	)		(2,481	)
Effects of changes in foreign exchange rates		252			2,575			4,719			1,953			1,271			546			56			(132	)		11,240
Changes in value on the recognition of inflation effects		853			1,470			2,710			851			122			415			—			942			7,363
Capitalization of borrowing costs		—			—			61			—			—			(37	)		—			—			24

Cost as of December 31, 2016	Ps.	5,822		Ps.	19,925		Ps.	41,213		Ps.	19,226		Ps.	15,943		Ps.	4,208		Ps.	645		Ps.	2,074		Ps.	109,056


Cost	Land			Buildings			Machinery and Equipment			Refrigeration Equipment			Returnable Bottles			Investments in Fixed Assets in Progress			Leasehold Improvements			Other			Total
Cost as of January 1, 2017	Ps.	5,822		Ps.	19,925		Ps.	41,213		Ps.	19,226		Ps.	15,943		Ps.	4,208		Ps.	645		Ps.	2,074		Ps.	109,056
Additions		110			775			275			758			3,202			5,762			11			176			11,069
Additions from business combinations		5,115			1,691			5,905			482			3,323			820			146			—			17,482
Transfer of completed projects in progress		5			653			2,964			1,968			558			(6,174	)		28			(2	)		—
Disposals		(115	)		(527	)		(1,227	)		(800	)		(193	)		—			(3	)		(11	)		(2,876	)
Effects of changes in foreign exchange rates		(1,046	)		(1,993	)		(2,740	)		(1,523	)		(1,216	)		(747	)		(52	)		(1,233	)		(10,550	)
Changes in value on the recognition of inflation effects		518			1,022			2,056			689			(2	)		226			—			638			5,147
Effects Venezuela (Note 3.3)		(544	)		(817	)		(1,300	)		(717	)		(83	)		(221	)		—			(646	)		(4,328	)

Cost as of December 31, 2017	Ps.	9,865		Ps.	20,729		Ps.	47,146		Ps.	20,083		Ps.	21,532		Ps.	3,874		Ps.	775		Ps.	996		Ps.	125,000


Accumulated Depreciation	Land			Buildings			Machinery and Equipment			Refrigeration Equipment			Returnable Bottles			Investments in Fixed Assets in Progress			Leasehold Improvements			Other			Total
Accumulated depreciation as of January 1, 2015	Ps.	—		Ps.	(2,744	)	Ps.	(13,229	)	Ps.	(7,541	)	Ps.	(5,205	)	Ps.	—		Ps.	(122	)	Ps.	(386	)	Ps.	(29,227	)
Depreciation for the year		—			(341	)		(2,369	)		(1,432	)		(1,984	)		—			(41	)		(143	)		(6,310	)
Disposals		—			70			1,093			946			80			—			7			2			2,198
Effects of changes in foreign exchange rates		—			498			2,142			1,041			167			—			21			212			4,081
Changes in value on the recognition of inflation effects		—			(187	)		(425	)		(166	)		(436	)		—			—			(86	)		(1,300	)

Accumulated depreciation as of December 31, 2015	Ps.	—		Ps.	(2,704	)	Ps.	(12,788	)	Ps.	(7,152	)	Ps.	(7,378	)	Ps.	—		Ps.	(135	)	Ps.	(401	)	Ps.	(30,558	)


Accumulated Depreciation	Land		Buildings			Machinery and Equipment			Refrigeration Equipment			Returnable Bottles			Investments in Fixed Assets in Progress		Leasehold Improvements			Other			Total
Accumulated depreciation as of January 1, 2016	Ps.	—	Ps.	(2,704	)	Ps.	(12,788	)	Ps.	(7,152	)	Ps.	(7,378	)	Ps.	—	Ps.	(135	)	Ps.	(401	)	Ps.	(30,558	)
Depreciation for the year		—		(455	)		(2,638	)		(2,008	)		(2,235	)		—		(43	)		(200	)		(7,579	)
Disposals		—		11			1,210			672			227			—		8			9			2,137
Effects of changes in foreign exchange rates		—		(595	)		(2,615	)		(1,148	)		(845	)		—		(65	)		39			(5,229	)
Changes in value on the recognition of inflation effects		—		(592	)		(1,087	)		(521	)		(33	)		—		—			(306	)		(2,539	)

Accumulated depreciation as of December 31, 2016	Ps.	—	Ps.	(4,335	)	Ps.	(17,918	)	Ps.	(10,157	)	Ps.	(10,264	)	Ps.	—	Ps.	(235	)	Ps.	(859	)	Ps.	(43,768	)


Accumulated Depreciation	Land		Buildings			Machinery and Equipment			Refrigeration Equipment			Returnable Bottles			Investments in Fixed Assets in Progress		Leasehold Improvements			Other			Total
Accumulated depreciation as of January 1, 2017	Ps.	—		Ps(4,335	)	Ps.	(17,918	)	Ps.	(10,157	)	Ps.	(10,264	)	Ps.	—	Ps.	(235	)	Ps.	(859	)	Ps.	(43,768	)
Depreciation for the year		—		(626	)		(3,007	)		(2,490	)		(3,365	)		—		(43	)		(685	)		(10,216	)
Disposals		—		12			1,555			729			103			—		2			5			2,406
Effects of changes in foreign exchange rates		—		548			447			1,157			94			—		(54	)		940			3,132
Changes in value on the recognition of inflation effects		—		(439	)		(1,042	)		(553	)		(46	)		—		—			(233	)		(2,313	)
Effect Venezuela		—		481			1,186			626			56			—		—			335			2,684
Impairment Venezuela		—		(257	)		(841	)		—			—			—		—			—			(1,098	)

Accumulated depreciation as of December 31, 2017	Ps.	—	Ps.	(4,616	)	Ps.	(19,620	)	Ps.	(10,688	)	Ps.	(13,422	)	Ps.	—	Ps.	(330	)	Ps.	(497	)	Ps.	(49,173	)


Carrying Amount	Land		Buildings		Machinery and Equipment		Refrigeration Equipment		Returnable Bottles		Investments in Fixed Assets in Progress		Leasehold Improvements		Other		Total

As of December31, 2015	Ps.	4,707	Ps.	11,441	Ps.	17,900	Ps.	7,424	Ps.	4,273	Ps.	3,812	Ps.	461	Ps.	514	Ps.	50,532

As of December31, 2016	Ps.	5,822	Ps.	15,590	Ps.	23,295	Ps.	9,069	Ps.	5,679	Ps.	4,208	Ps.	410	Ps.	1,215	Ps.	65,288

As of December31, 2017	Ps.	9,865	Ps.	16,113	Ps.	27,526	Ps.	9,395	Ps.	8,110	Ps.	3,874	Ps.	445	Ps.	499	Ps.	75,827

During the years ended December 31, 2017, 2016 and 2015 the Company capitalized Ps. —, Ps. 61 and Ps. 57, respectively of borrowing costs in relation to Ps. —, Ps. 99 and Ps. 993 in qualifying assets. The effective interest rates used to determine the amount of borrowing costs eligible for capitalization were —%, 4.5% and 4.1% respectively.

For the years ended December 31, 2017, 2016 and 2015 interest expenses and net foreign exchange losses (gains) are analyzed as follows:


	2017		2016		2015
Interest expense and foreign exchange, net	Ps.	—	Ps.	6,149	Ps.	7,358
Amount capitalized⁽¹⁾		—		69		85

Net amount in consolidated income statements	Ps.	—	Ps.	6,080	Ps.	7,273

⁽¹⁾	Amount of interest capitalized in property, plant and equipment and amortized intangible assets. Commitments related to acquisitions of property, plant and equipment are disclosed in Note 24.

During the year ended December 31, 2017 and due to the economic and operational conditions worsened in Venezuela, the Company has recognized an impairment in the property plan and equipment for an amount of Ps 1,098, such charge has been recorded in other expenses line in the consolidated income statement

COCA COLA FEMSA SAB DE CV | CIK:0000910631 |

ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory