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Right-of-use assets and liability related to right-of-use of assets | 12 Months Ended
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Dec. 31, 2024
Right-of-use assets and liability related to right-of-use of assets [Abstract] |
Right-of-use assets and liability related to right-of-use of assets | Note 15. Right-of-use assets and liability related to right-of-use of assets The Company has lease contracts for various items of towers & sites, property and other equipment used in its operations. Towers and sites, and property generally have lease terms between 2 and 24 years, while other equipment generally has lease terms between 2 and 20 years. In 2022, 2023 and 2024 the movement of right-of-use assets and lease liabilities are as follows:
|  | Right-of-use assets |  |  |  |
|  | Towers & Sites |  |  | Property |  |  | Other equipment |  |  | Total |  |  | Liability related to right-of-use of assets |
As of January 1, 2022 |  | Ps. | 76,557,028 |  |  | Ps. | 9,936,705 |  |  | Ps. | 3,878,660 |  |  | Ps. | 90,372,393 |  |  | Ps. | 98,654,225 |
Additions and release(1) |  |  | 42,958,221 |  |  |  | 574,801 |  |  |  | 5,463,706 |  |  |  | 48,996,728 |  |  |  | 44,134,101 |
Business combinations |  |  | 4,247,042 |  |  |  | 318 |  |  |  | 5,413 |  |  |  | 4,252,773 |  |  |  | 9,129,255 |
Modifications |  |  | 11,859,492 |  |  |  | 3,584,607 |  |  |  | 1,790,905 |  |  |  | 17,235,004 |  |  |  | 19,038,741 |
Depreciation |  |  | (22,858,868 | ) |  |  | (3,369,095 | ) |  |  | (2,756,898 | ) |  |  | (28,984,861 | ) |  |  | — |
Interest expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,903,397 |
Payments |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (33,823,287 | )
Disposals(2) |  |  | (696,904 | ) |  |  | (88,303 | ) |  |  | (36,694 | ) |  |  | (821,901 | ) |  |  | (1,044,480 | )
Transfers(3) |  |  | (165,779 | ) |  |  | (126,763 | ) |  |  | (112,301 | ) |  |  | (404,843 | ) |  |  | (438,571 | )
Translation adjustment |  |  | (5,680,583 | ) |  |  | (1,289,832 | ) |  |  | (1,800,782 | ) |  |  | (8,771,197 | ) |  |  | (10,404,570 | )
Balance at December 31, 2022 |  | Ps. | 106,219,649 |  |  | Ps. | 9,222,438 |  |  | Ps. | 6,432,009 |  |  | Ps. | 121,874,096 |  |  | Ps. | 134,148,811 |
| (1) | The increase as compared to the previous year, was due to rights of use and their corresponding liability with Sitios Latam, resulting from the spin-off occurred in August 2022.
| (2) | Disposals includes the Panama disposal. See Note 2Ac.
| (3) | Transfers includes the Claro Chile, SpA joint venture. See Note 12b.
|  | Right-of-use assets |  |  |  |
|  | Towers & Sites |  |  | Property |  |  | Other equipment |  |  | Total |  |  | Liability related to right-of-use of assets |
As of January 1, 2023 |  | Ps. | 106,219,649 |  |  | Ps. | 9,222,438 |  |  | Ps. | 6,432,009 |  |  | Ps. | 121,874,096 |  |  | Ps. | 134,148,811 |
Additions and release |  |  | 14,744,304 |  |  |  | 464,791 |  |  |  | 146,515 |  |  |  | 15,355,610 |  |  |  | 12,244,019 |
Modifications |  |  | 25,773,865 |  |  |  | 1,430,795 |  |  |  | (3,397,274 | ) |  |  | 23,807,386 |  |  |  | 39,109,007 |
Depreciation |  |  | (26,763,563 | ) |  |  | (3,122,468 | ) |  |  | (1,953,019 | ) |  |  | (31,839,050 | ) |  |  | — |
Interest expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,648,584 |
Payments |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (39,498,197 | )
Translation adjustment |  |  | (13,391,742 | ) |  |  | (1,358,124 | ) |  |  | (879,856 | ) |  |  | (15,629,722 | ) |  |  | (31,483,068 | )
Balance at December 31, 2023 |  | Ps. | 106,582,513 |  |  | Ps. | 6,637,432 |  |  | Ps. | 348,375 |  |  | Ps. | 113,568,320 |  |  | Ps. | 125,169,156 |
|  | Right-of-use assets |  |  |  |
|  | Towers & Sites |  |  | Property |  |  | Other equipment |  |  | Total |  |  | Liability related to right-of-use of assets |
As of January 1, 2024 |  | Ps. | 106,582,513 |  |  | Ps. | 6,637,432 |  |  | Ps. | 348,375 |  |  | Ps. | 113,568,320 |  |  | Ps. | 125,169,156 |
Additions and release |  |  | 69,238,564 |  |  |  | 5,007,853 |  |  |  | 481,822 |  |  |  | 74,728,239 |  |  |  | 74,430,110 |
Business combination |  |  | 4,166,641 |  |  |  | 401,760 |  |  |  | 943,145 |  |  |  | 5,511,546 |  |  |  | 5,285,522 |
Modifications |  |  | 20,750,663 |  |  |  | 3,644,901 |  |  |  | 6,460,657 |  |  |  | 30,856,221 |  |  |  | 31,996,863 |
Depreciation |  |  | (26,991,438 | ) |  |  | (3,151,532 | ) |  |  | (2,258,796 | ) |  |  | (32,401,766 | ) |  |  | — |
Interest expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 16,594,964 |
Payments |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (45,285,610 | )
Translation adjustment |  |  | 6,050,342 |  |  |  | 900,839 |  |  |  | 246,637 |  |  |  | 7,197,818 |  |  |  | 4,912,223 |
Balance at December 31, 2024 |  | Ps. | 179,797,285 |  |  | Ps. | 13,441,253 |  |  | Ps. | 6,221,840 |  |  | Ps. | 199,460,378 |  |  | Ps. | 213,103,228 |
At December 31, 2023 and 2024, the total of the right-of-use assets include an amount of Ps. 59,820,924 and Ps. 125,960,911 corresponding to related parties, respectively, and the total of lease liabilities include an amount of Ps. 61,881,679 and Ps. 131,170,623 corresponding to related parties, respectively. For the years ended December 31, 2022, 2023 and 2024, non-cash net additions to right-of-use assets and their related liabilities amounted to Ps.4,862,627, Ps. 3,111,591, and Ps. 298,129, respectively. The lease debt of the Company is integrated according to its maturities as follows:
|  | 2023 |  |  | 2024 |
Short term |  | Ps. | 24,375,010 |  |  | Ps. | 35,436,851 |
Long term |  |  | 100,794,146 |  |  |  | 177,666,377 |
Total |  | Ps. | 125,169,156 |  |  | Ps. | 213,103,228 |
The Company’s right of use long-term liability maturities as of December 31, 2024 are as follows:
Year ended December 31, |  |  |
2026 |  | Ps. | 25,309,238 |
2027 |  |  | 27,034,007 |
2028 |  |  | 24,127,674 |
2029 |  |  | 60,141,767 |
2030 |  |  | 20,138,132 |
2031 and thereafter |  |  | 20,915,559 |
Total |  | Ps. | 177,666,377 |
During the years ended December 31, 2022, 2023 and 2024, the Company recognized expenses as follows:
|  | 2022 |
|  | Others |  |  | Related parties |  |  | Total |
Depreciation expense of right-of-use assets |  | Ps. | 18,095,871 |  |  | Ps. | 10,888,990 |  |  | Ps. | 28,984,861 |
Interest expense on lease liabilities |  |  | 6,395,988 |  |  |  | 2,507,409 |  |  |  | 8,903,397 |
Expense relating to short-term leases |  |  | 24,234 |  |  |  | — |  |  |  | 24,234 |
Expense relating to leases of low-value assets |  |  | 886 |  |  |  | — |  |  |  | 886 |
Variable lease payments |  |  | 65,520 |  |  |  | — |  |  |  | 65,520 |
Total |  | Ps. | 24,582,499 |  |  | Ps. | 13,396,399 |  |  | Ps. | 37,978,898 |
|  | 2023 |
|  | Others |  |  | Related parties |  |  | Total |
Depreciation expense of right-of-use assets |  | Ps. | 15,530,686 |  |  | Ps. | 16,308,364 |  |  | Ps. | 31,839,050 |
Interest expense on lease liabilities |  |  | 5,316,141 |  |  |  | 5,332,443 |  |  |  | 10,648,584 |
Expense relating to short-term leases |  |  | 23,295 |  |  |  | — |  |  |  | 23,295 |
Expense relating to leases of low-value assets |  |  | 1,749 |  |  |  | — |  |  |  | 1,749 |
Variable lease payments |  |  | 67,927 |  |  |  | — |  |  |  | 67,927 |
Total |  | Ps. | 20,939,798 |  |  | Ps. | 21,640,807 |  |  | Ps. | 42,580,605 |
|  | 2024 |
|  | Others |  |  | Related parties |  |  | Total |
Depreciation expense of right-of-use assets |  | Ps. | 16,046,897 |  |  | Ps. | 16,354,869 |  |  | Ps. | 32,401,766 |
Interest expense on lease liabilities |  |  | 6,055,603 |  |  |  | 10,539,361 |  |  |  | 16,594,964 |
Expense relating to short-term leases |  |  | 845 |  |  |  | — |  |  |  | 845 |
Expense relating to leases of low-value assets |  |  | 2,288 |  |  |  | — |  |  |  | 2,288 |
Variable lease payments |  |  | 94,352 |  |  |  | — |  |  |  | 94,352 |
Total |  | Ps. | 22,199,985 |  |  | Ps. | 26,894,230 |  |  | Ps. | 49,094,215 |

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