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Intangible assets, net and goodwill
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Intangible assets, net and goodwill
11. Intangible assets, net and goodwill
a)
An analysis of intangible assets at December 31, 2017, 2018 and 2019 is as follows:
 
 
 
For the year ended December 31, 2017
 
 
 
Balance at
beginning of
year
 
 
Acquisitions
 
 
Acquisitions
in business
combinations
 
 
Disposals and
other
 
 
Amortization
of the year
 
 
Effect of
translation of
foreign
subsidiaries
 
 
Balance at end
of year
 
Licenses and rights of use
 
Ps.
 242,739,362
 
 
Ps.
12,347,051
 
 
Ps.
53,923
 
 
Ps.
 (1,037,458
) 
 
Ps.
—  
 
 
Ps.
 (6,689,054
) 
 
Ps.
 247,413,824
 
Accumulated amortization
 
 
(126,708,098
) 
 
 
—  
 
 
 
—  
 
 
 
244,564
 
 
 
(11,879,489
) 
 
 
4,233,585
 
 
 
(134,109,438
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
116,031,264
 
 
 
12,347,051
 
 
 
53,923
 
 
 
(792,894
) 
 
 
(11,879,489
) 
 
 
(2,455,469
) 
 
 
113,304,386
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Trademarks
 
 
27,789,150
 
 
 
127,823
 
 
 
82,868
 
 
 
(29,804
) 
 
 
—  
 
 
 
809,175
 
 
 
28,779,212
 
Accumulated amortization
 
 
(15,222,257
) 
 
 
—  
 
 
 
—  
 
 
 
34,464
 
 
 
(3,179,461
) 
 
 
(474,151
) 
 
 
(18,841,405
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
12,566,893
 
 
 
127,823
 
 
 
82,868
 
 
 
4,660
 
 
 
(3,179,461
) 
 
 
335,024
 
 
 
9,937,807
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Customer relationships
 
 
26,245,508
 
 
 
—  
 
 
 
512,667
 
 
 
(882,338
) 
 
 
—  
 
 
 
1,109,877
 
 
 
26,985,714
 
Accumulated amortization
 
 
(12,435,074
) 
 
 
—  
 
 
 
—  
 
 
 
882,338
 
 
 
(3,769,777
) 
 
 
(806,982
) 
 
 
(16,129,495
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
13,810,434
 
 
 
—  
 
 
 
512,667
 
 
 
—  
 
 
 
(3,769,777
) 
 
 
302,895
 
 
 
10,856,219
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Software licenses
 
 
12,874,796
 
 
 
3,351,200
 
 
 
—  
 
 
 
(1,698,118
) 
 
 
—  
 
 
 
527,720
 
 
 
15,055,598
 
Accumulated amortization
 
 
(5,123,740
) 
 
 
—  
 
 
 
—  
 
 
 
1,212,669
 
 
 
(3,699,363
) 
 
 
(204,727
) 
 
 
(7,815,161
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
7,751,056
 
 
 
3,351,200
 
 
 
—  
 
 
 
(485,449
) 
 
 
(3,699,363
) 
 
 
322,993
 
 
 
7,240,437
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Content rights
 
 
4,876,298
 
 
 
2,099,084
 
 
 
—  
 
 
 
(63,137
) 
 
 
—  
 
 
 
(194,803
) 
 
 
6,717,442
 
Accumulated amortization
 
 
(2,666,499
) 
 
 
—  
 
 
 
—  
 
 
 
(195,658
) 
 
 
(1,820,092
) 
 
 
165,584
 
 
 
(4,516,665
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
2,209,799
 
 
 
2,099,084
 
 
 
—  
 
 
 
(258,795
) 
 
 
(1,820,092
) 
 
 
(29,219
) 
 
 
2,200,777
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total of intangibles, net
 
Ps.
 152,369,446
 
 
Ps.
 17,925,158
 
 
Ps.
649,458
 
 
Ps.
 (1,532,478
) 
 
Ps.
 (24,348,182
) 
 
Ps.
(1,523,776
) 
 
Ps.
143,539,626
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Goodwill (Note 12)
 
Ps.
152,632,635
 
 
Ps.
—  
 
 
Ps.
 951,348
 
 
Ps.
(134,525
) 
 
Ps.
—  
 
 
Ps.
(1,986,226
) 
 
Ps.
151,463,232
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended December 31, 2018
 
 
 
Balance at
beginning of
year
 
 
Acquisitions
 
 
Acquisitions
in business
combinations
 
 
Disposals and
other
 
 
Amortization
of the year
 
 
Effect of
translation of
foreign
subsidiaries
and
Hyperinflation
adjustment
 
 
Balance at end
of year
 
Licenses and rights of use
 
Ps.
 247,413,824
 
 
Ps.
 4,227,244
 
 
Ps.
—  
 
 
Ps.
1,508,274
 
 
Ps.
—  
 
 
Ps.
 (19,670,368
) 
 
Ps.
 233,478,974
 
Accumulated amortization
 
 
(134,109,438
) 
 
 
—  
 
 
 
—  
 
 
 
(1,005,877
) 
 
 
(11,347,089
) 
 
 
16,281,825
 
 
 
(130,180,579
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
113,304,386
 
 
 
4,227,244
 
 
 
—  
 
 
 
502,397
 
 
 
(11,347,089
) 
 
 
(3,388,543
) 
 
 
103,298,395
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Trademarks
 
 
28,779,212
 
 
 
159,958
 
 
 
6,631
 
 
 
—  
 
 
 
—  
 
 
 
(738,635
) 
 
 
28,207,166
 
Accumulated amortization
 
 
(18,841,405
) 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(4,973,602
) 
 
 
275,046
 
 
 
(23,539,961
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
9,937,807
 
 
 
159,958
 
 
 
6,631
 
 
 
—  
 
 
 
(4,973,602
) 
 
 
(463,589
) 
 
 
4,667,205
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Customer relationships
 
 
26,985,714
 
 
 
74,637
 
 
 
15,556
 
 
 
—  
 
 
 
—  
 
 
 
(1,532,839
) 
 
 
25,543,068
 
Accumulated amortization
 
 
(16,129,495
) 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(3,754,312
) 
 
 
1,122,270
 
 
 
(18,761,537
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
10,856,219
 
 
 
74,637
 
 
 
15,556
 
 
 
—  
 
 
 
(3,754,312
) 
 
 
(410,569
) 
 
 
6,781,531
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Software licenses
 
 
15,055,598
 
 
 
2,004,550
 
 
 
3,006
 
 
 
(905,610
) 
 
 
—  
 
 
 
(1,848,286
) 
 
 
14,309,258
 
Accumulated amortization
 
 
(7,815,161
) 
 
 
—  
 
 
 
—  
 
 
 
2,677,848
 
 
 
(3,491,629
) 
 
 
924,139
 
 
 
(7,704,803
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
7,240,437
 
 
 
2,004,550
 
 
 
3,006
 
 
 
1,772,238
 
 
 
(3,491,629
) 
 
 
(924,147
) 
 
 
6,604,455
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Content rights
 
 
6,717,442
 
 
 
850,779
 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(18,512
) 
 
 
7,549,709
 
Accumulated amortization
 
 
(4,516,665
) 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(2,231,978
) 
 
 
(14,949
) 
 
 
(6,763,592
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
2,200,777
 
 
 
850,779
 
 
 
—  
 
 
 
—  
 
 
 
(2,231,978
) 
 
 
(33,461
) 
 
 
786,117
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total of intangibles, net
 
Ps.
143,539,626
 
 
Ps.
7,317,168
 
 
Ps.
25,193
 
 
Ps.
2,274,635
 
 
Ps.
 (25,798,610
) 
 
Ps.
 (5,220,309
) 
 
Ps.
 122,137,703
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Goodwill
 
Ps.
 151,463,232
 
 
Ps.
—  
 
 
Ps.
 334,739
 
 
Ps.
 (1,094,861
) 
 
 
—  
 
 
Ps.
(5,136,613
) 
 
Ps.
145,566,497
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended December 31, 2019
 
 
 
Balance at
beginning of
year
 
 
Acquisitions
 
 
Acquisitions
in business
combinations
 
 
Disposals and
other
 
 
Amortization
of the year
 
 
Effect of
translation of
foreign
subsidiaries
and
Hyperinflation
adjustment
 
 
Balance at end
of year
 
Licenses and rights of use
 
Ps.
 233,478,974
 
 
Ps.
13,206,877
 
 
Ps.
7,844,339
 
 
Ps.
7,286,114
 
 
Ps.
—  
 
 
Ps.
 (15,715,442
) 
 
Ps.
 246,100,862
 
Accumulated amortization
 
 
(130,180,579
) 
 
 
—  
 
 
 
—  
 
 
 
(2,391,624
) 
 
 
(11,577,160
) 
 
 
9,481,480
 
 
 
(134,667,883
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
103,298,395
 
 
 
13,206,877
 
 
 
7,844,339
 
 
 
4,894,490
 
 
 
(11,577,160
) 
 
 
(6,233,962
) 
 
 
111,432,979
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Trademarks
 
 
28,207,166
 
 
 
53,467
 
 
 
—  
 
 
 
(6,012
) 
 
 
—  
 
 
 
(835,613
) 
 
 
27,419,008
 
Accumulated amortization
 
 
(23,539,961
) 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(1,008,483
) 
 
 
618,145
 
 
 
(23,930,299
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
4,667,205
 
 
 
53,467
 
 
 
—  
 
 
 
(6,012
) 
 
 
(1,008,483
) 
 
 
(217,468
) 
 
 
3,488,709
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Customer relationships
 
 
25,543,068
 
 
 
20,248
 
 
 
—  
 
 
 
5,507
 
 
 
—  
 
 
 
(2,693,812
) 
 
 
22,875,011
 
Accumulated amortization
 
 
(18,761,537
) 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(3,371,924
) 
 
 
2,357,831
 
 
 
(19,775,630
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
6,781,531
 
 
 
20,248
 
 
 
—  
 
 
 
5,507
 
 
 
(3,371,924
) 
 
 
(335,981
) 
 
 
3,099,381
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Software licenses
 
 
14,309,258
 
 
 
2,729,480
 
 
 
—  
 
 
 
(949,858
) 
 
 
—  
 
 
 
(2,984,770
) 
 
 
13,104,110
 
Accumulated amortization
 
 
(7,704,803
) 
 
 
—  
 
 
 
—  
 
 
 
(1
) 
 
 
(2,479,088
) 
 
 
2,183,149
 
 
 
(8,000,743
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
6,604,455
 
 
 
2,729,480
 
 
 
—  
 
 
 
(949,859
) 
 
 
(2,479,088
) 
 
 
(801,621
) 
 
 
5,103,367
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Content rights
 
 
7,549,709
 
 
 
1,427,694
 
 
 
—  
 
 
 
1,638,007
 
 
 
—  
 
 
 
(455,228
) 
 
 
10,160,182
 
Accumulated amortization
 
 
(6,763,592
) 
 
 
—  
 
 
 
—  
 
 
 
(8,720
) 
 
 
(1,772,779
) 
 
 
429,862
 
 
 
(8,115,229
) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net
 
 
786,117
 
 
 
1,427,694
 
 
 
—  
 
 
 
1,629,287
 
 
 
(1,772,779
) 
 
 
(25,366
) 
 
 
2,044,953
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total of intangibles, net
 
Ps.
122,137,703
 
 
Ps.
17,437,766
 
 
Ps.
7,844,339
 
 
Ps.
5,573,413
 
 
Ps.
 (20,209,434
) 
 
Ps.
(7,614,398
) 
 
Ps.
125,169,389
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Goodwill
 
Ps.
 145,566,497
 
 
Ps.
—  
 
 
Ps.
10,869,571
 
 
Ps.
 (843,005
) 
 
 
—  
 
 
Ps.
(2,693,262
) 
 
Ps.
152,899,801
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
b) The aggregate carrying amount of goodwill is allocated as follows:
 
 
  
2018
 
  
2019
 
Europe (7 countries)
  
 
Ps. 53,066,729
 
  
 
Ps.52,950,325
 
Brazil (Fixed, wireless and TV)
  
 
21,388,124
 
  
 
28,062,398
 
Puerto Rico
  
 
17,463,394
 
  
 
17,463,394
 
Dominican Republic
  
 
14,186,723
 
  
 
14,186,723
 
Colombia
  
 
12,770,381
 
  
 
12,124,685
 
México
  
 
9,856,601
 
  
 
10,148,380
 
Peru
  
 
3,086,981
 
  
 
2,739,947
 
Chile
  
 
2,576,214
 
  
 
2,364,816
 
El Salvador
  
 
2,510,577
 
  
 
2,499,552
 
Ecuador
  
 
2,155,385
 
  
 
2,155,384
 
Other countries
  
 
6,505,388
 
  
 
8,204,197
 
 
  
 
 
 
  
 
 
 
 
  
 
Ps. 145,566,497
 
  
 
Ps.152,899,801
 
 
  
 
 
 
  
 
 
 
 
c) The following is a description of the major changes in the “Licenses and rights of use” caption during the years ended December 31, 2017, 2018 and 2019:
2017 Acquisitions
i) In 2017, Claro Brasil increased its licenses value by Ps. 3,592,034 due to the cleaning process of the 700 MHz national frequency acquired in September 2014.
ii) On February 24, 2017 Radiomóvil Dipsa renewed its 8.4 MHz national license by paying Ps. 917,431, and on July 14, 2017, it acquired 43 concession titles for frequencies of 2.5 GHz in the amount of Ps. 5,305,498.
iii) Additionally, in 2017, the Company acquired other licenses in Chile, Europe, Uruguay and others countries in the amount of Ps. 2,532,088.
2018 Acquisitions
i. In December, Dominican Republic acquired radio spectrum totaling Ps. 709,829 (RD$ 1,831,427) with a useful life of 11 years.
ii. Additionally, in 2018, the Company acquired other licenses in Paraguay, Puerto Rico, Europe, Argentina, Chile and others countries in the amount of Ps. 3,517,415.
2019 Acquisitions
i) In 2019, Claro Brasil increased its licenses value by Ps. 3,457,251 by renewal licenses Anatel and reversion of IRU of Telxus referring to ICMS.
ii) In 2019, Austria acquired licenses to operate certain frequencies for Ps. 3,023,732, (3.5 GHz; EUR 64.3 mn), Belarus (2.1 GHz; EUR 9.5 mn) and Croatia (2.1 GHz; EUR 7.2 mn).
iii) In 2019, Telmex increased its licenses value by Ps. 459,668 for rights to use IFETEL with a validity of 20 years, and a right to use submarine cable with a validity of 10 years.
 
iv) In January 2019, Telcel acquired licenses for an amount of Ps.1,649,525 for PC´s 98 concessions titles and September 30, 2019 for 400 MHZ concessions titles.
v) In December 2019, Comcel increased its licenses value by
Ps.
2,753,768 or (468,511,573,375 Colombian pesos) in accordance with Res.3386 of December 23, granted Claro (Comcel) the 20 years renewal of 10 MHz of spectrum in the 1900 MHz band.
vi) Additionally, in 2019, the Company acquired other licenses in Puerto Rico, Argentina, Guatemala, Panamá and other countries in the amount of Ps. 1,862,934.
Amortization of intangibles for the years ended December 31, 2017, 2018 and 2019 amounted to Ps. 24,348,182, Ps. 25,798,610 and Ps. 20,209,434, respectively.
Some of the jurisdictions in which the Company operates can revoke their concessions under certain circumstances such as imminent danger to national security, national economy and natural disasters.