| 11) | INVENTORIES, NET |
As of December 31, 2017 and 2016, the consolidated balance of inventories was summarized as follows:
| 2017 | 2016 | |||||||||||
|
Finished goods |
Ps | 5,933 | 5,865 | |||||||||
|
Work-in-process |
3,814 | 3,378 | ||||||||||
|
Raw materials |
3,237 | 3,128 | ||||||||||
|
Materials and spare parts |
4,996 | 4,551 | ||||||||||
|
Inventory in transit |
872 | 1,176 | ||||||||||
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| Ps | 18,852 | 18,098 | ||||||||||
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For the years ended December 31, 2017, 2016 and 2015, CEMEX recognized within “Cost of sales” in the income statement, inventory impairment losses of Ps23, Ps52 and Ps49, respectively.