| Schedule of Property, Plant and Equipment |
The estimated useful lives of the Company’s principal assets are as follows: | | | | | | | | | | | 2024 | 2023 | | Buildings | 20 - 50 | 20 - 50 | | Machinery and equipment | 5 - 25 | 5 - 25 | | Distribution equipment | 4 - 14 | 4 - 14 | | Refrigeration equipment | 7 - 10 | 7 - 10 | | Returnable bottles | 1.5 - 4 | 1.5 - 4 | | Other equipment | 3 - 10 | 3 - 10 |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 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, 2022 | Ps. 5,230 | Ps. 19,074 | Ps. 41,177 | Ps. 20,129 | Ps. 19,433 | Ps. 6,734 | Ps. 886 | Ps. 1,298 | Ps. 113,961 | Additions (1) | 267 | 38 | 399 | 939 | 4,123 | 12,641 | 26 | 294 | 18,727 | | Additions from business combinations | 36 | 289 | 365 | 126 | 8 | 482 | — | — | 1,306 | | Transfer of completed projects in progress | 139 | 1,477 | 4,248 | 2,485 | 645 | (9,023) | 27 | 2 | — | | Disposals | (18) | (209) | (858) | (1,072) | (381) | — | (27) | (9) | (2,574) | | Effects of changes in foreign exchange rates | (424) | (1,157) | (3,225) | (1,277) | (1,708) | (438) | (15) | (172) | (8,416) | | Changes in value on the recognition of inflation effects | Ps. 222 | Ps. 735 | Ps. 2,474 | Ps. 536 | Ps. 849 | Ps. 7 | Ps. — | Ps. — | Ps. 4,823 | | Cost as of December 31, 2022 | Ps. 5,452 | Ps. 20,247 | Ps. 44,580 | Ps. 21,866 | Ps. 22,969 | Ps. 10,403 | Ps. 897 | Ps. 1,413 | Ps. 127,827 | | | | | | | | | | | | 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, 2023 | Ps. 5,452 | Ps. 20,247 | Ps. 44,580 | Ps. 21,866 | Ps. 22,969 | Ps. 10,403 | Ps. 897 | Ps. 1,413 | Ps. 127,827 | Additions (1) | 1 | 27 | 211 | 855 | 2,782 | 15,939 | — | 297 | 20,112 | | Transfer of completed projects in progress | 72 | 1,506 | 5,415 | 2,346 | 2,110 | (11,109) | (331) | (9) | — | | Disposals | (8) | (44) | (1,071) | (1,245) | (270) | (2) | — | (3) | (2,643) | | Effects of changes in foreign exchange rates | (475) | (1,908) | (4,788) | (1,298) | (2,155) | (550) | (51) | (116) | (11,341) | | Changes in value on the recognition of inflation effects | 177 | 592 | 1,895 | 400 | 655 | 128 | — | — | 3,847 | | Cost as of December 31, 2023 | Ps. 5,219 | Ps. 20,420 | Ps. 46,242 | Ps. 22,924 | Ps. 26,091 | Ps. 14,809 | Ps. 515 | Ps. 1,582 | Ps. 137,802 | | | | | | | | | | | | 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, 2024 | Ps. 5,219 | Ps. 20,420 | Ps. 46,242 | Ps. 22,924 | Ps. 26,091 | Ps. 14,809 | Ps. 515 | Ps. 1,582 | Ps. 137,802 | Additions (1) | 492 | 644 | 646 | 1,670 | 2,619 | 21,023 | 7 | 346 | 27,447 | | Transfer of completed projects in progress | 360 | 995 | 7,753 | 1,565 | 2,215 | (12,897) | 7 | 2 | — | Disposals (2) | (8) | (82) | (1,591) | (1,042) | (455) | — | (17) | (186) | (3,381) | | Effects of changes in foreign exchange rates | 100 | 234 | 840 | 485 | 1,112 | 289 | (1) | (16) | 3,043 | | Changes in value on the recognition of inflation effects | 278 | 978 | 3,141 | 813 | 1,325 | 188 | — | — | 6,723 | | Cost as of December 31, 2024 | Ps. 6,441 | Ps. 23,189 | Ps. 57,031 | Ps. 26,415 | Ps. 32,907 | Ps. 23,412 | Ps. 511 | Ps. 1,728 | Ps. 171,634 |
(1) Total includes Ps. 3,503, Ps. 499 and Ps. 1,971 outstanding payment to suppliers, as of December 31, 2024, 2023 and 2022 respectively. (2) This amount includes write-off for damaged assets. For more information see note 2.5 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 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, 2022 | Ps. — | Ps. (5,498) | Ps. (20,378) | Ps. (12,300) | Ps. (12,676) | Ps. — | Ps. (395) | Ps. (531) | Ps. (51,778) | | Depreciation for the year | — | (835) | (3,331) | (1,437) | (3,234) | — | (25) | (135) | (8,997) | | Disposals | — | 194 | 854 | 936 | 306 | — | 26 | 7 | 2,323 | | Effects of changes in foreign exchange rates | — | 340 | 2,193 | 860 | 1,274 | — | 7 | 143 | 4,817 | | Changes in value on the recognition of inflation effects | — | (244) | (1,605) | (354) | (745) | — | (5) | (34) | (2,987) | | Accumulated depreciation as of December 31, 2022 | Ps. — | Ps. (6,043) | Ps. (22,267) | Ps. (12,295) | Ps. (15,075) | Ps. — | Ps. (392) | Ps. (550) | Ps. (56,622) | | | | | | | | | | | | 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, 2023 | Ps. — | Ps. (6,043) | Ps. (22,267) | Ps. (12,295) | Ps. (15,075) | Ps. — | Ps. (392) | Ps. (550) | Ps. (56,622) | | Depreciation for the year | — | (555) | (3,101) | (1,844) | (3,256) | — | (15) | (148) | (8,919) | | Disposals | — | 26 | 825 | 1,260 | 261 | — | — | 1 | 2,373 | | Effects of changes in foreign exchange rates | — | 640 | 3,087 | 793 | 1,783 | — | 117 | 114 | 6,534 | | Changes in value on the recognition of inflation effects | — | (218) | (1,264) | (291) | (649) | — | (2) | (14) | (2,438) | | Accumulated depreciation as of December 31, 2023 | Ps. — | Ps. (6,150) | Ps. (22,720) | Ps. (12,377) | Ps. (16,936) | Ps. — | Ps. (292) | Ps. (597) | Ps. (59,072) | | | | | | | | | | | | 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, 2024 | Ps. — | Ps. (6,150) | Ps. (22,720) | Ps. (12,377) | Ps. (16,936) | Ps. — | Ps. (292) | Ps. (597) | Ps. (59,072) | | Depreciation for the year | — | (584) | (3,538) | (2,029) | (3,878) | — | (12) | (180) | (10,221) | | Disposals | — | 67 | 1,233 | 940 | 365 | — | 14 | 185 | 2,804 | | Effects of changes in foreign exchange rates | — | (183) | (281) | (316) | (818) | — | — | (13) | (1,611) | | Changes in value on the recognition of inflation effects | — | (382) | (2,105) | (494) | (1,122) | — | (6) | (44) | (4,153) | | Accumulated depreciation as of December 31, 2024 | Ps. — | Ps. (7,232) | Ps. (27,411) | Ps. (14,276) | Ps. (22,389) | Ps. — | Ps. (296) | Ps. (649) | Ps. (72,253) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Carrying Amount | Land | Buildings | Machinery and Equipment | Refrigeration Equipment | Returnable Bottles | Investments in Fixed Assets in Progress | Leasehold Improvements | Other | Total | | As of December 31, 2022 | Ps. 5,452 | Ps. 14,204 | Ps. 22,313 | Ps. 9,571 | Ps. 7,894 | Ps. 10,403 | Ps. 505 | Ps. 863 | Ps. 71,205 | | As of December 31, 2023 | Ps. 5,219 | Ps. 14,270 | Ps. 23,522 | Ps. 10,547 | Ps. 9,155 | Ps. 14,809 | Ps. 223 | Ps. 985 | Ps. 78,730 | | As of December 31, 2024 | Ps. 6,441 | Ps. 15,957 | Ps. 29,620 | Ps. 12,139 | Ps. 10,518 | Ps. 23,412 | Ps. 215 | Ps. 1,079 | Ps. 99,381 |
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