Inventories and Supplies

12 Months Ended

Dec. 31, 2017

18.	Inventories and Supplies

As at December 31, 2017 and 2016, this account consists of:

	2017		2016
	(in million pesos)
Terminal and cellular phone units:
At net realizable value		2,691		2,828
At cost		3,834		4,584
Spare parts and supplies:
At net realizable value		664		576
At cost		1,428		948
Others:
At net realizable value		578		340
At cost		1,163		829
Total inventories and supplies at the lower of cost or net realizable value		3,933		3,744

The cost of inventories and supplies recognized as expense for the years ended December 31, 2017, 2016 and 2015 are as follows:

	2017		2016		2015
	(in million pesos)
Cost of sales and services		10,951		15,965		15,525
Write-down of inventories and supplies (Note 5)		907		1,941		511
Repairs and maintenance		721		596		643
		12,579		18,502		16,679

Changes in the allowance for inventory obsolescence for the years ended December 31, 2017 and 2016 are as follows:

	2017			2016
	(in million pesos)
Balance at beginning of the year		2,617			917
Provisions (Note 5)		907			1,941
Write-off and others		(1,032	)		(241	)
Balance at end of the year		2,492			2,617