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Right of use assets and lease debt | 12 Months Ended
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Dec. 31, 2019
Presentation of leases for lessee [abstract] |
Right of use assets and lease debt | 15. Right-of-use assets and lease debt The Company has lease contracts for various items of towers & sites, property and other equipment used in its operations. Towers and sites generally have lease terms between 5 and 12 years, while property and other equipment generally have lease terms between 5 and 25 years. Set out below, are the carrying amounts of the Company’s right-of-use assets and lease liabilities and the movements during the period:
|  | Right-of-use assets |  |  |  |
|  | Towers & Sites |  |  | Property |  |  | Other equipment |  |  | Total |  |  | Liability related to right-of-use of assets |
As of January 1, 2019 |  |  | Ps. 94,252,098 |  |  |  | Ps. 21,075,884 |  |  |  | Ps. 4,750,320 |  |  |  | Ps. 120,078,302 |  |  |  | Ps. 119,387,660 |
Additions and release |  |  | 6,364,508 |  |  |  | 921,542 |  |  |  | 729,001 |  |  |  | 8,015,051 |  |  |  | 7,437,621 |
Business Combinations |  |  | 9,668,507 |  |  |  | — |  |  |  | — |  |  |  | 9,668,507 |  |  |  | 10,810,111 |
Modifications |  |  | 7,474,469 |  |  |  | 1,288,974 |  |  |  | 728,837 |  |  |  | 9,492,280 |  |  |  | 8,363,045 |
Depreciation |  |  | (17,286,497 | ) |  |  | (4,941,222 | ) |  |  | (1,365,847 | ) |  |  | (23,593,566 | ) |  |  | — |
Interest expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7,940,240 |
Payments |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (26,765,075 | )
Translation adjustment |  |  | (4,370,636 | ) |  |  | (905,808 | ) |  |  | (380,907 | ) |  |  | (5,657,351 | ) |  |  | (6,576,869 | )
Balance at December 31, 2019 |  |  | Ps. 96,102,449 |  |  |  | Ps. 17,439,370 |  |  |  | Ps. 4,461,404 |  |  |  | Ps. 118,003,223 |  |  |  | Ps. 120,596,733 |
The total of the right-of-use assets include an amount of Ps. 22,878,245 corresponding to related parties and the total of lease liabilities include an amount of Ps. 23,805,275 corresponding to related parties. The implementation of IFRS 16 required a significant effort due to the fact of the need to make certain estimates, such as the lease term, based on the non-cancelable period and the periods covered by options to extend the lease. The Company considered the extension of the lease terms beyond the non-cancelable period only when it was reasonably certain to extend it. The reasonability of the extension was affected by several factors, such as regulation, business model, and geographical business strategies. The maturity analysis of lease debt is disclosed as follows as of December 31, 2019:
|  | 2019 |
Short term |  | Ps. | 25,894,711 |
Long term |  |  | 94,702,022 |
Total |  | Ps. | 120,596,733 |
Maturity analysis |  | 2019 |
Within one year |  | Ps. | 25,894,711 |
After one year but not more than five years |  |  | 80,981,832 |
More than five years |  |  | 13,720,190 |
Total |  | Ps. | 120,596,733 |
The following are the amounts recognized in profit or loss:
|  | 2019 |
|  | Others |  |  | Related parties |  |  | Total |
Depreciation expense of right-of-use assets |  |  | Ps. 18,176,521 |  |  |  | Ps. 5,417,045 |  |  |  | Ps. 23,593,566 |
Interest expense on lease liabilities |  |  | 5,654,721 |  |  |  | 2,285,519 |  |  |  | 7,940,240 |
Expense relating to short-term leases |  |  | 1,978,403 |  |  |  | 1,958 |  |  |  | 1,980,361 |
Expense relating to leases of low-value assets |  |  | 25,935 |  |  |  | — |  |  |  | 25,935 |
Variable lease payments |  |  | 1,299,502 |  |  |  | — |  |  |  | 1,299,502 |
Total |  |  | Ps. 27,135,082 |  |  |  | Ps. 7,704,522 |  |  |  | Ps. 34,839,604 |

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