Inventories and Supplies (Tables)

12 Months Ended

Dec. 31, 2019

Classes Of Inventories [Abstract]

Summary of Inventories and Supplies

As at December 31, 2019 and 2018, this account consists of:

	2019		2018
	(in million pesos)
Terminal and cellular phone units:
At net realizable value(1)		2,358		2,093
At cost		3,140		3,423
Spare parts and supplies:
At net realizable value(1)		462		173
At cost		1,621		1,673
Others:
At net realizable value(1)		592		612
At cost		954		994
Total inventories and supplies at the lower of cost or net realizable value		3,412		2,878

⁽¹⁾ Amounts are net of allowance for inventory obsolescence and write-downs.

Summary of Cost of Inventories and Supplies Recognized as Expense

The cost of inventories and supplies recognized as expense for the years ended December 31, 2019, 2018 and 2017 are as follows:

	2019		2018		2017
	(in million pesos)
Cost of sales		9,528		10,630		10,945
Repairs and maintenance		823		688		716
Provisions (Note 5)		471		1,528		907
Selling and promotions		138		43		1
		10,960		12,889		12,569

Summary of Changes in Allowance for Inventory Obsolescence and Write-down

Changes in the allowance for inventory obsolescence and write-down for the years ended December 31, 2019 and 2018 are as follows:

	2019			2018
	(in million pesos)
Balances at beginning of the year		3,212			2,492
Provisions (Note 5)		471			1,528
Write-off		(136	)		(121	)
Reclassification		(220	)		(100	)
Cost of sales		(495	)		(587	)
Reversals		(529	)		—
Balances at end of the year		2,303			3,212