Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net (Tables)

12 Months Ended

Dec. 31, 2018

Summary of Analysis of Accounts Receivable by Component

a) An analysis of accounts receivable by component at December 31, 2017 and 2018 is as follows:


	At December 31,
	2017			2018
Subscribers and distributors	Ps.	178,722,706		Ps.	173,053,226
Telecommunications carriers for network interconnection and other services		8,671,416			5,543,263
Recoverable taxes ⁽ⁱ⁾		40,477,188			46,706,298
Sundry debtors		14,736,340			12,685,281
Contractual assets (Note 2i, a)		—			34,718,749
Impairment of trade receivables		(39,044,925	)		(40,798,025	)

Total net	Ps.	203,562,725		Ps.	231,908,792

Non-current subscribers, distributors and contractual assets		9,786,581			15,681,872

Total current subscribers, distributors and contractual assets	Ps.	193,776,144		Ps.	216,226,920

(i)

In accordance with the favorable resolution obtained from the authorities, in 2018 the subsidiary Claro Brasil recognized a benefit for the exclusion of the Tax on the Circulation of Goods and the Provision of Services (Imposto sobre a Circulação de Mercadorias e Prestação de Serviços, or “ICMS “) in the calculation bases of the Social Integration Program (Social Integration Program, or” PIS “) and the Contribution for the Financing of Social Security (Contribution to or Financing of Social Security, or” COFINS “) in the amount total of Ps. 12,295,869, that includes interest of Ps. 6,127,656. The asset was recognized based on the certainty of obtaining the economic benefit.

Schedule of Changes in Allowance for Expected Credit Losses

b) Changes in the allowance for expected credit losses is as follows:


	For the years ended December 31,
	2016			2017			2018
Balance at beginning of year	Ps.	(27,495,158	)	Ps.	(37,351,677	)	Ps.	(39,044,925	)
Increases recorded in expenses		(16,987,769	)		(20,766,362	)		(19,535,707	)
Adjustment on initial application of IFRS 9 (Note 2i, b)		—			—			(2,400,783	)
Write-offs		12,587,567			17,713,992			15,497,254
Translation effect		(5,456,317	)		1,359,122			4,686,136

Balance at end of year	Ps.	(37,351,677	)	Ps.	(39,044,925	)	Ps.	(40,798,025	)

Summary of Analysis of Contract Assets and Liabilities

e) An analysis of contract assets and liabilities at December 31, 2018 is as follows:


	2018
Contract Assets:
Balance at the beginning of the year	Ps.	29,640,953
Additions		32,029,279
Disposals		(25,243,487	)
Translation effect		(1,707,996	)

Balance at the end of the year	Ps.	34,718,749
Non-current contract assets	Ps.	5,437,263

Current portion contracts assets	Ps.	29,281,486

Receivable from subscribers and distributors [member]

Statement [LineItems]

Summary of Aging of Accounts Receivable

c) The following table shows the aging of accounts receivable at December 31, 2017 and 2018, for subscribers and distributors:

Past due

Total

Unbilled services
provided

a-30 days

31-60 days

61-90 days

Greater than
90 days

December 31, 2017

Ps. 178,722,706

Ps. 78,384,174

Ps. 46,758,825

Ps. 6,780,671

Ps. 4,375,188

Ps. 42,423,848

December 31, 2018

Ps. 173,053,226

Ps. 62,623,654

Ps. 46,816,302

Ps. 6,315,277

Ps. 4,168,952

Ps. 53,129,041

Summary of Accounts Receivable from Subscribers and Distributors Included in the Allowance for Doubtful Accounts

d) The following table shows the accounts receivable from subscribers and distributors included in the impairments of trade receivables, as of December 31, 2017 and 2018:

Total

1-90 days

Greater than
90 days

December 31, 2017

Ps. 39,044,925

Ps. 3,807,945

Ps. 35,236,980

December 31, 2018

Ps. 40,798,025

Ps. 4,079,803

Ps. 36,718,222