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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Revenue |  | $ 9,895,456 | $ 9,613,907 | $ 8,988,340
Cost of sales |  | (7,962,843) | (7,441,849) | (6,967,037)
Gross margin |  | 1,932,613 | 2,172,058 | 2,021,303
Other income |  | 472,758 | 549,889 | 538,748
Distribution costs |  | (619,200) | (699,600) | (747,426)
Administrative expenses |  | (721,270) | (938,931) | (872,954)
Other expenses |  | (359,781) | (368,883) | (373,738)
Other gains/(losses) |  | 53,499 | (7,754) | (72,634)
Income from operation activities |  | 758,619 | 706,779 | 493,299
Financial income |  | 53,253 | 78,695 | 74,949
Financial costs |  | (356,269) | (393,286) | (416,336)
Foreign exchange gains/(losses) |  | (157,709) | (18,718) | 121,651
Result of indexation units |  | (865) | 748 | 311
Income (loss) before taxes |  | 297,029 | 374,218 | 273,874
Income (loss) tax expense / benefit |  | (83,782) | (173,504) | (163,204)
NET INCOME (LOSS) FOR THE PERIOD |  | 213,247 | 200,714 | 110,670
Income (loss) attributable to owners of the parent |  | 181,935 | 155,304 | 69,220
Income (loss) attributable to non-controlling interest |  | 31,312 | $ 45,410 | $ 41,450
IFRS 15 [Member] |  |  |  |
Revenue |  | 9,895,456 |  |
Cost of sales |  | (7,962,843) |  |
Gross margin |  | 1,932,613 |  |
Other income |  | 472,758 |  |
Distribution costs |  | (619,200) |  |
Administrative expenses |  | (721,270) |  |
Other expenses |  | (359,781) |  |
Other gains/(losses) |  | 53,499 |  |
Income from operation activities |  | 758,619 |  |
Financial income |  | 53,253 |  |
Financial costs |  | (356,269) |  |
Foreign exchange gains/(losses) |  | (157,708) |  |
Result of indexation units |  | (865) |  |
Income (loss) before taxes |  | 297,030 |  |
Income (loss) tax expense / benefit |  | (88,456) |  |
NET INCOME (LOSS) FOR THE PERIOD |  | 208,574 |  |
Income (loss) attributable to owners of the parent |  | 176,822 |  |
Income (loss) attributable to non-controlling interest |  | 31,752 |  |
IFRS 15 [Member] | Contract Costs [Member] |  |  |  |
Revenue | [1] |  |  |
Cost of sales | [1] |  |  |
Gross margin | [1] |  |  |
Other income | [1] |  |  |
Distribution costs | [1] | (43) |  |
Administrative expenses | [1] | (806) |  |
Other expenses | [1] |  |  |
Other gains/(losses) | [1] |  |  |
Income from operation activities | [1] | (849) |  |
Financial income | [1] |  |  |
Financial costs | [1] |  |  |
Foreign exchange gains/(losses) | [1] |  |  |
Result of indexation units | [1] |  |  |
Income (loss) before taxes | [1] | (849) |  |
Income (loss) tax expense / benefit | [1] | (23) |  |
NET INCOME (LOSS) FOR THE PERIOD | [1] | (872) |  |
Income (loss) attributable to owners of the parent | [1] | (872) |  |
Income (loss) attributable to non-controlling interest | [1] |  |  |
IFRS 15 [Member] | Deferred Revenue Recognition [Member] |  |  |  |
Revenue | [2],[3] | 48,561 |  |
Cost of sales | [2],[3] | (34,986) |  |
Gross margin | [2],[3] | 13,575 |  |
Other income | [2],[3] |  |  |
Distribution costs | [2],[3] |  |  |
Administrative expenses | [2],[3] |  |  |
Other expenses | [2],[3] |  |  |
Other gains/(losses) | [2],[3] |  |  |
Income from operation activities | [2],[3] | 13,575 |  |
Financial income | [2],[3] |  |  |
Financial costs | [2],[3] |  |  |
Foreign exchange gains/(losses) | [2],[3] |  |  |
Result of indexation units | [2],[3] |  |  |
Income (loss) before taxes | [2],[3] | 13,575 |  |
Income (loss) tax expense / benefit | [2],[3] | (1,030) |  |
NET INCOME (LOSS) FOR THE PERIOD | [2],[3] | 12,545 |  |
Income (loss) attributable to owners of the parent | [2],[3] | 12,545 |  |
Income (loss) attributable to non-controlling interest | [2],[3] |  |  |
IFRS 15 [Member] | Reclassifications [Member] |  |  |  |
Revenue |  | 31,501 |  |
Cost of sales |  |  |  |
Gross margin |  | 31,501 |  |
Other income |  | 42,563 |  |
Distribution costs |  | (20,003) |  |
Administrative expenses |  | (54,061) |  |
Other expenses |  |  |  |
Other gains/(losses) |  |  |  |
Income from operation activities |  |  |  |
Financial income |  |  |  |
Financial costs |  |  |  |
Foreign exchange gains/(losses) |  |  |  |
Result of indexation units |  |  |  |
Income (loss) before taxes |  |  |  |
Income (loss) tax expense / benefit |  |  |  |
NET INCOME (LOSS) FOR THE PERIOD |  |  |  |
Income (loss) attributable to owners of the parent |  |  |  |
Income (loss) attributable to non-controlling interest |  |  |  |
IAS 18 [Member] |  |  |  |
Revenue |  | 9,975,518 |  |
Cost of sales |  | (7,997,829) |  |
Gross margin |  | 1,977,689 |  |
Other income |  | 515,321 |  |
Distribution costs |  | (639,246) |  |
Administrative expenses |  | (776,137) |  |
Other expenses |  | (359,781) |  |
Other gains/(losses) |  | 53,499 |  |
Income from operation activities |  | 771,345 |  |
Financial income |  | 53,253 |  |
Financial costs |  | (356,269) |  |
Foreign exchange gains/(losses) |  | (157,708) |  |
Result of indexation units |  | (865) |  |
Income (loss) before taxes |  | 309,756 |  |
Income (loss) tax expense / benefit |  | (89,509) |  |
NET INCOME (LOSS) FOR THE PERIOD |  | 220,247 |  |
Income (loss) attributable to owners of the parent |  | 188,495 |  |
Income (loss) attributable to non-controlling interest |  | $ 31,752 |  |
[1] | The Company has capitalized the costs related to the revenues from air transport of passengers, corresponding to: the commissions charged by the credit card administrators for US$ 22.0 million and the air ticket booking services through the system general distribution (GDS) for US$ 15.6 million. Additionally, there is a reclassification of commissions from travel agencies for US$ 16.8 million, which previously were presented, according IAS 18, net of the liability to fly in other non-financial liabilities.
[2] | The Company analyzed the moment in which the performance obligations identified in the contracts with customers must be recognized in the consolidated result. During this analysis, some concepts were identified which must be deferred until the moment of service provision, mainly related to land transportation services, charges for modifications to the initial contract in the sale of tickets and redeem of some products associated with loyalty programs for US$ 60.8 million. Additionally, there is the reclassification detailed in numeral (4) for US$ 16.8 million.
[3] | The Company has adjusted certain concepts that were recorded as obligations with suppliers and customers, which must now be treated as contract liabilities; therefore they must be deferred until the benefit of the service have been rendered. These concepts are mainly related to the ground transportation service for US $ 15.6 million and traveler's checks for US $ 6.6 million.

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