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Property, Plant and Equipment, Net (Tables)
 12 Months Ended
Dec. 31, 2023
Statement [line items]  
Schedule of Property, Plant and Equipment, Net
a)
An analysis of activity in property, plant and equipment, net for the years, 2021, 2022 and 2023 is as follows:
 
   
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.
(3)
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
  
 
1,408,997,290
 
  
 
227,067,886
 
  
 
(160,497,007
) 
  
 
1,475,682
 
  
 
(55,639,215
) 
  
 
(3,847,652
) 
  
 
(19,176,964
) 
  
 
(81,188,566
) 
  
 
— 
 
  
 
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 ClaroVTR 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 Ps. 50,880,804 that was transferred as part of the spin-off of assets to Sitios Latam described in Note 12d.
 
   
At December 31
2022
    
Additions
    
Retirements 
(2)(3)
    
Revaluation
adjustments
 (4)
    
Transfer
    
Effect of
translation of
foreign
subsidiaries and
hyperinflation
adjustment
(5)
    
Depreciation
for
the year
    
At

December 31,

2023
  
Cost
                                                
Network in operation and equipment
  
Ps.
1,026,018,942
 
  
Ps.
50,024,889
 
  
Ps.
(33,329,584
) 
  
Ps.
(6,302,540
) 
  
Ps.
70,929,358
 
  
Ps.
(147,930,373
) 
  
Ps.
— 
 
  
Ps.
959,410,692
 
Land and buildings
  
 
43,754,276
 
  
 
460,406
 
  
 
(623,086
) 
  
 
— 
 
  
 
912,321
 
  
 
(4,104,367
) 
  
 
— 
 
  
 
40,399,550
 
Other assets
  
 
145,240,123
 
  
 
9,207,577
 
  
 
(4,659,627
) 
  
 
— 
 
  
 
91,200
 
  
 
(9,019,160
) 
  
 
— 
 
  
 
140,860,113
 
Construction in process and advances plant suppliers
(1)
  
 
59,819,638
 
  
 
60,315,693
 
  
 
(3,541,460
) 
  
 
— 
 
  
 
(52,383,308
) 
  
 
(3,391,855
) 
  
 
— 
 
  
 
60,818,708
 
Spare parts for operation of the network
  
 
42,358,475
 
  
 
24,598,463
 
  
 
(4,512,380
) 
  
 
— 
 
  
 
(23,748,569
) 
  
 
(6,821,235
) 
  
 
— 
 
  
 
31,874,754
 
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Total
  
 
1,317,191,454
 
  
 
144,607,028
 
  
 
(46,666,137
) 
  
 
(6,302,540
) 
  
 
(4,198,998
) 
  
 
(171,266,990
) 
  
 
— 
 
  
 
1,233,363,817
 
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Accumulated depreciation
                
Network in operation and equipment
  
Ps.
565,890,076
 
  
Ps.
— 
 
  
Ps.
(32,420,796
) 
  
Ps.
(907,756
) 
  
Ps.
106,646
 
  
Ps.
(109,318,572
) 
  
Ps.
89,594,858
 
  
Ps.
512,944,456
 
Buildings
  
 
8,399,608
 
  
 
— 
 
  
 
(503,192
) 
  
 
— 
 
  
 
(63,923
) 
  
 
(2,739,797
) 
  
 
1,697,581
 
  
 
6,790,277
 
Other assets
  
 
85,574,405
 
  
 
— 
 
  
 
(3,094,804
) 
  
 
— 
 
  
 
139,191
 
  
 
(7,960,435
) 
  
 
10,516,865
 
  
 
85,175,222
 
Spare parts for the operation of the network
  
 
101,155
 
  
 
— 
 
  
 
(55,866
) 
  
 
— 
 
  
 
(12,152
) 
  
 
(400,001
) 
  
 
169,822
 
  
 
(197,042
) 
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Total
  
Ps.
659,965,244
 
  
Ps.
— 
 
  
Ps.
(36,074,658
) 
  
Ps.
(907,756
) 
  
Ps.
169,762
 
  
Ps.
(120,418,805
) 
  
Ps.
101,979,126
 
  
Ps.
604,712,913
 
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Net Cost
  
Ps.
657,226,210
 
  
Ps.
144,607,028
 
  
Ps.
(10,591,479
) 
  
Ps.
(5,394,784
) 
  
Ps.
(4,368,760
) 
  
Ps.
(50,848,185
) 
  
Ps.
(101,979,126
) 
  
Ps.
628,650,904
 
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
 
(1)
The construction in progress includes fixed and mobile network installations, as well as satellite and fiber optic developments that are in the process of being installed
 
(2)
Includes disposals for the sale of 2,980 and 224 telecommunications towers on March 30 and July 31, 2023, respectively, owned by its subsidiary in Peru to Sitios Latam.
(3)
It includes disposals related to the sale of 1,388 telecommunications towers on February 3, 2023, owned by its subsidiary in the Dominican Republic to Sitios Latam.
(4)
Includes the surplus associated with the telecommunications towers that were transferred by the sale to Sitios Latam, described previously, for an amount of Ps. (6,957,275)
. In addition, includes the surplus associated with the valuation of the telecommunications towers of EuroTeleSites Group, for an amount of Ps. 1,562,491.
(5)
Includes a hyperinflation adjustment associated to Argentinean subsidiaries for an amount of Ps. (5,956,256).
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,
  
     2021      2022     
2023
  
Amount invested in the acquisition of qualifying assets
      Ps. 38,573,605        Ps. 30,161,647     
 
Ps. 25,489,098
 
Capitalized interest
      1,527,259        1,514,654     
 
1,442,077
 
Capitalization rate
      4.0%        5.0%     
 
5.7%