| Summary of Reconciliation of Changes in Intangible Assets and Goodwill |
| | | | | | | | | | | | | | | | | | | | | | | | | Rights to Produce and Distribute Coca-Cola trademark Products | Goodwill | Other indefinite
lived intangible assets | Technology costs and management
systems | Development
systems | Other
amortizable | Total | | Balance as of January 1, 2022 | Ps. 76,139 | Ps. 22,909 | Ps. 1,192 | Ps. 6,960 | Ps. 375 | Ps. 1,102 | Ps. 108,677 | Purchases (1) | — | — | — | 46 | 1,138 | 4 | 1,188 | | Additions from business combinations | 1,116 | 205 | — | 17 | — | — | 1,338 | | Transfer | — | — | — | 65 | (158) | 93 | — | | Disposals | — | — | — | (775) | — | — | (775) | | Effect of movements in exchange rates | (756) | 144 | (150) | (51) | (13) | (70) | (896) | | Changes in value on the recognition of inflation effects | — | — | — | — | — | 80 | 80 | | Cost as of December 31, 2022 | Ps. 76,499 | Ps. 23,258 | Ps. 1,042 | Ps. 6,262 | Ps. 1,342 | Ps. 1,209 | Ps. 109,612 | | | | | | | | | | Balance as of January 1, 2023 | Ps. 76,499 | Ps. 23,258 | Ps. 1,042 | Ps. 6,262 | Ps. 1,342 | Ps. 1,209 | Ps. 109,612 | Purchases (1) | — | — | 4 | 385 | 963 | 25 | 1,377 | | Transfer | (224) | — | 224 | 307 | (708) | 401 | — | | Disposals | — | (2) | — | (1) | — | (61) | (64) | | Effect of movements in exchange rates | (1,568) | (916) | 44 | (77) | (30) | (158) | (2,705) | | Changes in value on the recognition of inflation effects | — | — | — | — | — | 70 | 70 | | Cost as of December 31, 2023 | Ps. 74,707 | Ps. 22,340 | Ps. 1,314 | Ps. 6,876 | Ps. 1,567 | Ps. 1,486 | Ps. 108,290 | | | | | | | | | | Balance as of January 1, 2024 | Ps. 74,707 | Ps. 22,340 | Ps. 1,314 | Ps. 6,876 | Ps. 1,567 | Ps. 1,486 | Ps. 108,290 | Purchases (1) | — | — | 30 | 223 | 1,224 | 628 | 2,105 | | Transfer | — | — | — | 637 | (835) | 198 | — | | Disposals | — | — | (50) | (21) | — | — | (71) | | Effect of movements in exchange rates | (85) | (328) | 15 | 39 | 3 | 25 | (331) | Changes in value on the recognition of inflation effects (2) | — | — | — | 256 | (5) | (118) | 133 | | Cost as of December 31, 2024 | Ps. 74,622 | Ps. 22,012 | Ps. 1,309 | Ps. 8,010 | Ps. 1,954 | Ps. 2,219 | Ps. 110,126 | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | Rights to Produce and Distribute Coca-Cola trademark Products | Goodwill | Other indefinite
lived intangible assets | Technology costs and management
systems | Development
systems | Other
amortizable | Total | | Accumulated amortization | | | | | | | | | Balance as of January 1, 2022 | Ps. (745) | Ps. — | Ps. — | Ps. (4,946) | Ps. — | Ps. (812) | Ps. (6,503) | | Amortization expense | — | — | — | (522) | — | (246) | (768) | | Disposals | — | — | — | 775 | — | — | 775 | | Effect of movements in exchange rate | — | — | — | 96 | — | 5 | 101 | | Changes in value on the recognition of inflation effects | — | — | — | (94) | — | (1) | (95) | | Balance as of December 31, 2022 | Ps. (745) | Ps. — | Ps. — | Ps. (4,691) | Ps. — | Ps. (1,054) | Ps. (6,490) | | Amortization expense | — | — | — | (518) | — | (318) | (836) | | Disposals | — | — | — | — | — | 59 | 59 | | Effect of movements in exchange rate | — | — | — | 205 | — | 12 | 217 | | Changes in value on the recognition of inflation effects | — | — | — | (78) | — | — | (78) | | Balance as of December 31, 2023 | Ps. (745) | Ps. — | Ps. — | Ps. (5,082) | Ps. — | Ps. (1,301) | Ps. (7,128) | | Amortization expense | — | — | — | (778) | — | (207) | (985) | | Disposals | — | — | — | 21 | — | — | 21 | | Effect of movements in exchange rate | — | — | — | (68) | — | 39 | (29) | | Changes in value on the recognition of inflation effects - amortization | — | — | — | (129) | — | — | (129) | | Balance as of December 31, 2024 | Ps. (745) | Ps. — | Ps. — | Ps. (6,036) | Ps. — | Ps. (1,469) | Ps. (8,250) | | | | | | | | | | Balance as of December 31, 2022 | Ps. 75,754 | Ps. 23,258 | Ps. 1,042 | Ps. 1,571 | Ps. 1,342 | Ps. 155 | Ps. 103,122 | | Balance as of December 31, 2023 | Ps. 73,962 | Ps. 22,340 | Ps. 1,314 | Ps. 1,794 | Ps. 1,567 | Ps. 185 | Ps. 101,162 | | Balance as of December 31, 2024 | Ps. 73,877 | Ps. 22,012 | Ps. 1,309 | Ps. 1,974 | Ps. 1,954 | Ps. 750 | Ps. 101,876 |
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| Disclosure of Aggregate Carrying Amounts of Goodwill and Distribution Rights Allocated to Each CGUl |
The aggregate carrying amounts of goodwill, distribution rights, and other indefinite lived intangible assets allocated to each CGU are as follows: | | | | | | | | | | 2024 | 2023 | | Mexico | Ps. 57,689 | Ps. 56,662 | | Guatemala | 1,695 | 1,684 | | Nicaragua | 404 | 404 | | Costa Rica | 1,439 | 1,418 | | Panama | 1,170 | 1,169 | | Colombia | 3,638 | 3,635 | | Brazil | 28,199 | 30,018 | | Argentina | 512 | 245 | | Uruguay | 2,452 | 2,381 | | Total | Ps. 97,198 | Ps. 97,616 | | | |
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