XML 167 R10.htm IDEA: XBRL DOCUMENT v3.20.1
Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net
5. Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net
a)
An analysis of accounts receivable by component at December 31, 2018 and 2019 is as follows:
 
   
At December 31,
 
   2018  
2019
 
Subscribers and distributors
  Ps.173,053,226  
Ps.
184,260,099
 
Telecommunications carriers for network interconnection and other services
   5,543,263  
 
5,079,763
 
Recoverable taxes
   46,706,298  
 
23,628,728
 
Sundry debtors
   12,685,281  
 
12,084,050
 
Contract assets
   34,718,749  
 
34,274,007
 
Impairment of trade receivables
   ( 40,798,025)  
 
(39,480,909
) 
  
 
 
  
 
 
 
Total net
  Ps.231,908,792  
Ps.
219,845,738
 
  
 
 
  
 
 
 
Non-current
subscribers, distributors and contractual assets
   15,681,872  
 
15,139,442
 
  
 
 
  
 
 
 
Total current subscribers, distributors and contractual assets
  Ps.216,226,920  
Ps.
204,706,296
 
  
 
 
  
 
 
 
b) Changes in the impairment of trade receivables is as follows:
 
   
For the years ended December 31,
 
   
2017
   
2018
   
2019
 
Balance at beginning of year
  Ps.(37,351,677)   Ps.(39,044,925)   
Ps.
(40,798,025
) 
Increases recorded in expenses
   (20,766,362)    (19,535,707)   
 
(16,346,395
) 
Adjustment on initial application of IFRS 9
   —      (2,400,783)   
 
—  
 
Write-offs
   17,713,992    15,497,254   
 
17,839,957
 
Business combination
      
 
(3,265,490
) 
Translation effect
   1,359,122    4,686,136   
 
3,089,044
 
  
 
 
   
 
 
   
 
 
 
Balance at end of year
  Ps.(39,044,925)   Ps.(40,798,025)   
Ps.
(39,480,909
) 
  
 
 
   
 
 
   
 
 
 
 
c) The following table shows the aging of accounts receivable at December 31, 2018 and 2019, 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, 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 
December 31, 2019
 
 
Ps. 184,260,099
  
 
Ps. 76,223,243
  
 
Ps. 46,083,644
  
 
Ps. 6,076,281
  
 
Ps. 4,121,929
  
 
Ps. 51,755,002
 
d) The following table shows the accounts receivable from subscribers and distributors included in the impairments of trade receivables, as of December 31, 2018 and 2019:
 
   
Total
   
1-90
days
   
Greater than
90 days
 
December 31, 2018
   Ps. 40,798,025    Ps. 4,079,803    Ps. 36,718,222 
December 31, 2019
  
 
Ps. 39,480,909
   
 
Ps. 3,948,091
   
 
Ps. 35,532,818
 
e) An analysis of contract assets and liabilities at December 31, 2018 and 2019 is as follows:
 
   
2018
  
2019
 
Contract Assets:
   
Balance at the beginning of the year
  Ps.29,640,953  
Ps.
34,718,749
 
Additions
   32,029,279  
 
34,877,851
 
Disposals
   (739,580)  
 
(2,658,641
) 
Business Combination
   —    
 
576,463
 
Amortization
   (24,503,907)  
 
(30,501,315
) 
Translation effect
   (1,707,996)  
 
(2,739,100
) 
  
 
 
  
 
 
 
Balance at the end of the year
  Ps.34,718,749  
Ps.
34,274,007
 
Non-current
contract assets
  Ps.5,437,263  
Ps.
1,786,560
 
  
 
 
  
 
 
 
Current portion contracts assets
  Ps.29,281,486  
Ps.
32,487,447