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Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net
 12 Months Ended
Dec. 31, 2021
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, 2020 and 2021 is as follows:

    
At December 31,
  
     2020    
2021
  
Subscribers and distributors
   
 

 Ps. 168,758,386      
Ps. 157,433,609
 
Telecommunications carriers for network interconnection and other services
      4,914,094    
 
3,968,675
 
Recoverable taxes
      44,557,402    
 
43,734,164
 
Sundry debtors
      12,504,566    
 
15,573,586
 
Contract assets
      29,588,104    
 
30,901,277
 
Impairment of trade receivables
      (44,551,735 )   
 
(41,835,826
) 
    
 
 
    
 
 
  
Total net
      Ps. 215,770,817      
Ps. 209,775,485
 
Non-current subscribers, distributors and contractual assets
          7,792,863      
    6,928,888
 
    
 
 
    
 
 
  
Total current subscribers, distributors and contractual assets
      Ps. 207,977,954      
Ps. 202,846,597
 
    
 
 
    
 
 
  
b) Changes in the impairment of trade receivables is as follows:
 
    
For the years ended December 31,
  
     2019      2020     
2021
  
Balance at beginning of year
      Ps.(40,798,025 )       Ps.(39,480,909 )    
 
Ps.(44,551,735
) 
Increases recorded in expenses
      (16,346,395 )       (19,112,635 )    
 
(10,677,421
) 
Write-offs
 
(i)
      17,839,957        11,953,227     
 
11,682,343
 
Business combination
      (3,265,490 )       (2,066 )    
 
—  
  
Translation effect
      3,089,044        2,090,648     
 
1,710,987
 
    
 
 
     
 
 
     
 
 
  
Balance at end of year
      Ps.(39,480,909 )       Ps.(44,551,735 )    
 
Ps.(41,835,826
) 
    
 
 
     
 
 
     
 
 
  
 
(i)
Includes discontinued operation of Tracfone. See Note 2Ac. 
c) The following table shows the aging of accounts receivable at December 31, 2020 and 2021, 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, 2020
  
Ps.
 168,758,386    
Ps.
 75,972,811    
Ps.
 37,439,995    
Ps.
 5,325,264    
Ps.
 3,313,835    
Ps.
 46,706,481  
December 31, 2021
  
Ps.
157,433,609
 
  
Ps.
69,082,837
 
  
Ps.
35,694,272
 
  
Ps.
4,533,604
 
  
Ps.
2,645,034
 
  
Ps.
45,477,862
 
d) The following table shows the accounts receivable from subscribers and distributors included in the impairments of trade receivables, as of December 31, 2020 and 2021:
 
 
  
Total
 
  
1-90 days
 
  
Greater than
90 days
 
December 31, 2020
   
Ps.
 44,551,735     
Ps.
 4,455,174     
Ps.
 40,096,561  
December 31, 2021
   
Ps.
41,835,826
 
   
Ps.
4,183,583
 
   
Ps.
37,652,243
 
e) An analysis of contract assets and liabilities at December 31, 2020 and 2021 is as follows:
 
     2020     
2021
  
Contract Assets:
                  
Balance at the beginning of the year
    Ps. 34,274,007     
Ps.
29,588,104
 
Additions
      27,242,031     
 
31,758,626
 
Disposals
      (1,397,714 )    
 
(5,946,487
) 
Amortization
      (29,002,995 )    
 
(25,354,712
) 
Translation effect
      (1,527,225 )    
 
855,746
 
    
 
 
     
 
 
  
Balance at the end of the year
    Ps. 29,588,104     
Ps.
30,901,277
 
Non-current contract assets
    Ps. 817,740     
Ps.
989,519
 
    
 
 
     
 
 
  
Current portion contracts assets
    Ps. 28,770,364     
Ps.
29,911,758