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Trade Receivable, Net (Tables) | 12 Months Ended
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Dec. 31, 2020
Trade and other current receivables [abstract] |
Disclosure of Accounts Receivable, Net |
| 2020 | 2019
Trade receivables | Ps. 9,705 | Ps. 11,277
The Coca-Cola Company (related party) (Note 15) | 509 | 802
Loans to employees | 82 | 56
FEMSA and subsidiaries (related parties) (Note 15) | 624 | 2,039
Other related parties (Note 15) | 138 | 614
Other | 980 | 1,181
Allowance for doubtful accounts on trade receivables | (515) | (493)
| Ps. 11,523 | Ps. 15,476
Aging Analysis of Accounts Receivable | The carrying value of accounts receivable approximates its fair value as of December 31, 2020 and 2019.
Aging for trade receivables past due but not impaired | 2020 | 2019
0 days | Ps. 9,905 | Ps. 12,630
1-30 days | 769 | 1,448
31-60 days | 298 | 672
61-90 days | 65 | 153
91-120 days | 44 | 90
121 + days | 442 | 483
Total | Ps. 11,523 | Ps. 15,476
Summary of Changes in the Allowance for Expected Credit Losses |
| 2020 | 2019 | 2018
Balance at the beginning of the year | Ps. 493 | Ps. 595 | Ps. 468
Effect of adoption of IFRS 9 | — | — | 87
Allowance for the year | 119 | 314 | 153
Charges and write-offs of uncollectible accounts | (29) | (397) | 23
Added in business combinations | — | 4 | 1
Effects of changes in foreign exchange rates | (68) | (23) | (55)
Effect of Philippines (Note 5) | — | — | (82)
Balance at the end of the year | Ps. 515 | Ps. 493 | Ps. 595

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