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Trade Accounts Receivable, Net
 12 Months Ended
Dec. 31, 2024
Trade and other receivables [abstract]  
Trade Accounts Receivable, Net Trade Accounts Receivable, Net
    December 31, 2024December 31, 2023
Trade accounts receivable Ps.37,972Ps.34,047
The Coca-Cola Company (see Note 15)491378
Loans to employees119114
Heineken Group268352
Others7,3216,507
46,171 41,398 
Allowance for expected credit losses(2,979)(2,535)
 Ps.43,192Ps.38,863

7.1 Trade receivables
Trade receivables representing rights arising from sales and loans to employees or any other similar concept, are presented net of discounts and the allowance for expected credit losses.
Coca-Cola FEMSA has accounts receivable from The Coca-Cola Company arising from the latter’s participation in advertising and promotional programs.
Because 3% of the trade accounts receivables are unrecoverable, the Company does not have customers classified as “high risk,” which would be eligible to have special management conditions for the credit risk.
The allowance is calculated under an expected loss model that recognizes the impairment losses throughout the life of the contract. For this particular case, because the accounts receivable are generally outstanding for less than one year, the Company defined an impairment estimation model under a simplified approach of expected loss through a parametric model.
The parameters used within the model are:
•Breach probability;
•Loss severity;
•Financing rate;
•Special recovery rate; and
•Breach exposure.
Aging of accounts receivable (days current or outstanding)
    December 31, 2024December 31, 2023
Current Ps.30,045Ps.25,424
0‑30 days 7,6059,892
31‑60 days 1,3431,398
61‑90 days 683835
91‑120 days 3931,017
120+ days 6,1022,832
Total Ps.46,171Ps.41,398 
7.2 Changes in the allowance for expected credit losses
    202420232022
Balance at the beginning of the period Ps.2,535 Ps.2,238 Ps.1,951 
Allowance for the period 1,176 1,367 1,060 
Additions (write-offs) of uncollectible accounts (831)(557)(945)
Addition from business combinations 69 3 166 
Effects of changes in foreign exchange rates 99 (26)6 
Disposal of businesses(69)(490)— 
Balance at the end of the period Ps.2,979 Ps.2,535 Ps.2,238 

In determining the recoverability of trade receivables, the Company considers any change in the credit quality of the trade receivable from the date credit was initially granted up to the end of the reporting period. The concentration of credit risk is limited due to the customer base being large and dispersed.
In 2024 the Company recognized a write-off in Health Division for an amount of Ps. 506 related with trades receivables in Colombia due to uncertainty in collection with one of the main institutional customers.

7.3 Payments from The Coca-Cola Company
The Coca-Cola Company participates in certain marketing and promotional programs. Contributions received by the Company are recognized as a reduction in selling expenses. For the years ended December 31, 2024 and December 31, 2023, and December 31, 2022 contributions received were Ps. 2,012, Ps. 2,450 and Ps. 1,170, respectively.