7.Inventories and cost of sales

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The cost of inventories recognized in income within cost of sales of the year was Ps. 4,399,164, Ps. 3,290,994 and Ps. 1,280,829 for the periods of 2021, 2020 and 2019.

The cost of inventories recognized as an expense includes Ps. 43,645, Ps. 24,438 and Ps. 14,273 for the periods 2021, 2020 and 2019, respectively, in respect of write-downs of inventory to net realizable value. Such write-downs have been recognized to account for obsolete inventories.