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Property, Plant and Equipment, Net (Tables)
 12 Months Ended
Dec. 31, 2022
Statement [line items]  
Schedule of Property, Plant and Equipment, Net
a)
An analysis of activity in property, plant and equipment, net for the years, 2020, 2021 and 2022 is as follows:

 
 
At December 31,

2019
 
 
Additions
 
 
Retirements
 
 
Business

combinations
 
 
Revaluation
adjustments
 
 
Transfers
 
 
Effect of
translation of
foreign
subsidiaries and
hyperinflation
adjustment
 
 
Depreciation
for
the year
(3)
 
 
At December 31,
2020
 
Cost
                                                      
Network in operation and equipment
   Ps. 990,673,603     Ps. 90,387,449     Ps. (19,574,391 )    Ps. 996,974     Ps. 107,152,628     Ps. (62,050,212 )    Ps. (49,993,808 )    Ps. —       Ps. 1,057,592,243  
Land and buildings
     50,801,253       570,062       (2,853,037 )      —         —         —         369,300       —         48,887,578  
Other assets
     162,340,564       17,474,218       (14,454,598 )      55,848       —         —         (8,393,187 )      —         157,022,845  
Construction in process and advances plant suppliers 
(1)
     81,539,174       59,635,316       (68,661,847 )      1,099       —         —         (5,011,829 )      —         67,501,913  
Spare parts for operation of the network
     34,233,093       30,721,413       (37,829,818 )      —         —         —         (2,328,430 )      —         24,796,258  
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Total
     1,319,587,687       198,788,458       (143,373,691 )      1,053,921       107,152,628       ( 62,050,212 )      (65,357,954 )      —         1,355,800,837  
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Accumulated depreciation
                                                                        
Network in operation and equipment
     580,370,101       —         (25,726,856 )      —         —         (62,050,212 )
(2)
 		     (50,897,558 )      89,571,831       531,267,306  
Buildings
     9,467,308       —         (1,663,796 )      —         —         —         (622,253 )      1,906,140       9,087,399  
Other assets
     90,332,191       —         (9,317,821 )      —         —         —         (5,120,175 )      16,549,822       92,444,017  
Spare parts for operation of the network
     74,717       —         (176,131 )      —         —         —         38,898       135,000       72,484  
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Total
   Ps. 680,244,317     Ps. —       Ps. (36,884,604 )    Ps. —       Ps. —       Ps. (62,050,212 )    Ps. (56,601,088 )    Ps. 108,162,793     Ps. 632,871,206  
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Net Cost
   Ps. 639,343,370     Ps. 198,788,458     Ps. (106,489,087 )    Ps. 1,053,921     Ps. 107,152,628     Ps. —       Ps. (8,756,866 )    Ps. (108,162,793 )    Ps. 722,929,631  
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
 
(1)
Construction in progress includes fixed and mobile network facilities as well as satellite developments and fiber optic which is in the process of being installed
(2)
This transfer
in
2020 relates to the accumulated depreciation as at the revaluation date that was eliminated against the gross carrying amount of the revalued asset.
 
(3)
Restated for discontinued operations 
 
 
  
At December
31,

2020
 
  
Additions
 
  
Retirements
(2)
 
  
Transfers
 
 
Effect of
translation of
foreign
subsidiaries and
hyperinflation
adjustment
 
 
Depreciation
for
the year
(3)
 
 
At December 31,
2021
 
Cost
  
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
Network in operation and equipment
   Ps. 1,057,592,243     Ps. 89,696,150     Ps. (45,044,049 )    Ps. 53,531,590  
 
Ps.
 (44,061,097 )    Ps. —       Ps. 1,111,714,837  
Land and buildings
     48,887,578       784,460       (473,785 )      38,250  
 
 
 (1,216,894 )      —         48,019,609  
Other assets
     157,022,845       10,782,903       (11,994,756 )     (1,800,756 )
 
 
 (1,870,104 )      —         152,140,132  
Construction in process and advances plant suppliers 
(1)
     67,501,913       83,366,813       (47,178,796 )     (38,944,421 )
 
 
 (1,420,843 )      —         63,324,666  
Spare parts for operation of the network
     24,796,258       46,909,494       (23,108,928 )     (13,824,767 )
 
 
 (974,011 )      —         33,798,046  
   
 
 
    
 
 
    
 
 
    
 
 
  
 
 
 
    
 
 
    
 
 
  
Total
     1,355,800,837       231,539,820       (127,800,314 )     (1,000,104 )
 
 
 (49,542,949 )      —         1,408,997,290  
   
 
 
    
 
 
    
 
 
    
 
 
  
 
 
 
    
 
 
    
 
 
  
Accumulated depreciation
                                
 
 
                    
Network in operation and equipment
     531,267,306       —         (24,322,904 )     638,066  
 
 
 (29,767,613 )      96,857,203       574,672,058  
Buildings
     9,087,399       —         (219,030 )     (221,937 )
 
 
 (667,957 )      1,871,028       9,849,503  
Other assets
     92,444,017       —         (10,522,319 )     549,855  
 
 
 (1,879,241 )      12,667,367       93,259,679  
Spare parts for operation of the network
     72,484       —         (92,421 )     —    
 
 
 (26,823 )      66,131       19,371  
   
 
 
    
 
 
    
 
 
    
 
 
  
 
 
 
    
 
 
    
 
 
  
Total
   Ps. 632,871,206     Ps. —       Ps. (35,156,674 )    Ps. 965,984  
 
Ps.
 (32,341,634 )    Ps. 111,461,729     Ps. 677,800,611  
   
 
 
    
 
 
    
 
 
    
 
 
  
 
 
 
    
 
 
    
 
 
  
Net Cost
   Ps. 722,929,631     Ps. 231,539,820     Ps. (92,643,640 )    Ps. (1,966,088 ) 
 
Ps.
 (17,201,315 )    Ps. (111,461,729 )    Ps. 731,196,679  
   
 
 
    
 
 
    
 
 
    
 
 
  
 
 
 
    
 
 
    
 
 
  

(1)
Construction in progress includes fixed and mobile network facilities as well as satellite developments and fiber optic which is in the process of being installed 
(2)
Includes disposals related to the sale of TracFone. See Note 2Ac.
(3)
Restated for discontinued operations

 
 
At December 31
2021
 
 
Additions
 
 
Retirements 
(2)
 
 
Business

combinations 
(3)
 
 
Revaluation
adjustments 
(5)
 
 
Transfer
 
 
Incorporation
(merger, spin-
off, sale) 
(4)
 
 
Effect of
translation of
foreign
subsidiaries and
hyperinflation
adjustment
 
 
Depreciation
for
the year
 
 
At
December 31,
2022
 
Cost
                                                                                
Network in operation and equipment
  
Ps
.
1,111,714,837
 
  
Ps
.
56,307,013
 
  
Ps
.
(64,315,475
) 
  
Ps
.
1,415,252
 
  
Ps
.
(55,639,215
) 
  
Ps
.
63,171,840
 
  
Ps
.
(18,399,253
) 
  
Ps
.
(68,236,057
) 
  
Ps
.
—  
 
  
Ps
.
1,026,018,942
 
Land and buildings
  
 
48,019,609
 
  
 
596,165
 
  
 
(2,021,550
) 
                  
 
737,667
 
  
 
—  
 
  
 
(3,577,615
) 
          
 
43,754,276
 
Other assets
  
 
152,140,132
 
  
 
12,325,614
 
  
 
(13,642,510
) 
  
 
23,723
 
          
 
559,935
 
  
 
(698,522
) 
  
 
(5,468,249
) 
          
 
145,240,123
 
Construction in process and advances plant suppliers
 (1)
  
 
63,324,666
 
  
 
96,511,498
 
  
 
(49,559,746
) 
  
 
36,707
 
          
 
(48,393,706
) 
  
 
(72,194
) 
  
 
(2,027,587
) 
          
 
59,819,638
 
Spare parts for operation of the network
  
 
33,798,046
 
  
 
61,327,596
 
  
 
(30,957,726
) 
                  
 
(19,923,388
) 
  
 
(6,995
) 
  
 
(1,879,058
) 
          
 
42,358,475
 
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Total
  
Ps
.
1,408,997,290
 
  
Ps
.
227,067,886
 
  
Ps
.
(160,497,007
) 
  
Ps
.
1,475,682
 
  
Ps
.
(55,639,215
) 
  
Ps
.
(3,847,652
) 
  
Ps
.
(19,176,964
) 
  
Ps
.
(81,188,566
) 
  
Ps
.
—  
 
  
Ps
.
1,317,191,454
 
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Accumulated depreciation
                                                                                
Network in operation and equipment
  
Ps
.
574,672,058
 
  
Ps
.
—  
 
  
Ps
.
(52,703,338
) 
  
Ps
.
—  
 
  
Ps
.
(4,098,583
) 
  
Ps
.
(71,627
) 
  
Ps
.
4,827,813
 
  
Ps
.
(52,313,781
) 
  
Ps
.
95,577,534
 
  
Ps
.
565,890,076
 
Buildings
  
 
9,849,503
 
          
 
(622,956
) 
                  
 
47,578
 
  
 
( 219,174
 )
 
  
 
(2,356,617
) 
  
 
1,701,274
 
  
 
8,399,608
 
Other assets
  
 
93,259,679
 
          
 
(9,711,246
) 
                  
 
298,060
 
  
 
(8,940,398
) 
  
 
(3,146,276
) 
  
 
13,814,586
 
  
 
85,574,405
 
Spare parts for the operation of the network
  
 
19,371
 
          
 
(115,552
) 
                          
 
6,717
 
  
 
(84,295
) 
  
 
274,914
 
  
 
101,155
 
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Total
  
Ps
.
677,800,611
 
  
Ps
.
—  
 
  
Ps
.
(63,153,092
) 
  
Ps
.
—  
 
  
Ps
.
(4,098,583
) 
  
Ps
.
274,011
 
  
Ps
.
(4,325,042
) 
  
Ps
.
(57,900,969
) 
  
Ps
.
111,368,308
 
  
Ps
.
659,965,244
 
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Net Cost
  
Ps
.
731,196,679
 
  
Ps
.
227,067,886
 
  
Ps
.
(97,343,915
) 
  
Ps
.
1,475,682
 
  
Ps
.
(51,540,632
) 
  
Ps
.
(4,121,663
) 
  
Ps
.
(14,851,922
) 
  
Ps
.
(23,287,597
) 
  
Ps
.
(111,368,308
) 
  
Ps
.
657,226,210
 
   
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
 
(1)
Construction in progress includes fixed and mobile network facilities as well as satellite developments and fiber optic which is in the process of being installed.
(2)
Includes disposals of Chile’s separation process as a result of the Claro Chile, SpA joint venture. See Note 12b. Also includes disposals related to the sale of Claro Panama. See Note 2Ac and disposals related to the
partial
sale Claro Peru’s towers to Sitios Latam as of December 31, 2022.
(3)
“Business Combination” includes the acquisition of Assets of Grupo Oi, Jonava and Ustore, in Brazil. See Note 12a.
(4)
“Incorporation (merger, spin-off, sale)” includes disposals associated as spin-off of assets to Sitios Latam described in Note 12d.
 
(5)
¨Revaluation adjustments” include the surplus associated with the 29,090
telecommunications towers, for an amount of $50,880,804 that was transferred as part of the spin-off of assets to Sitios Latam described in Note 12d.
Schedule of Relevant Information Related to Computation of Capitalized Borrowing Costs
c) Relevant information related to the computation
of
the capitalized borrowing costs is as follows:


 
  
Year ended December 31,
 
 
  
2020
 
  
2021
 
  
2022
 
Amount invested in the acquisition of qualifying assets
      Ps. 46,528,232        Ps. 38,573,605       
Ps. 30,161,647
 
Capitalized interest
      1,771,613        1,527,259     
 
1,514,654
 
Capitalization rate
      3.8%        4.0%     
 
5.0%