As of December 31, 2017 and 2016, the main temporary differences that generated the consolidated deferred income tax assets and liabilities are presented below:
| 2017 | 2016 | |||||||||||
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Deferred tax assets: |
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Tax loss carryforwards and other tax credits |
Ps | 15,900 | 17,514 | |||||||||
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Accounts payable and accrued expenses |
7,083 | 9,262 | ||||||||||
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Intangible assets and deferred charges, net |
4,175 | 6,358 | ||||||||||
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Others |
— | 411 | ||||||||||
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Total deferred tax assets, net |
27,158 | 33,545 | ||||||||||
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Deferred tax liabilities: |
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Property, machinery and equipment |
(27,268 | ) | (35,095 | ) | ||||||||
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Investments and other assets |
(874 | ) | (2,012 | ) | ||||||||
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Total deferred tax liabilities, net |
(28,142 | ) | (37,107 | ) | ||||||||
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Net deferred tax liabilities |
Ps | (984 | ) | (3,562 | ) | |||||||
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Out of which: |
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Net deferred tax (liability) asset in Mexican entities |
Ps | (3,644 | ) | (2,509 | ) | |||||||
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Net deferred tax (liability) asset in Foreign entities |
Ps | 2,660 | (1,053 | ) | ||||||||
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