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OTHER NON-FINANCIAL ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2018
Miscellaneous assets [abstract] |
Schedule of composition of Other non-financial assets | The composition of other non-financial assets is as follows:
|  | Current assets |  |  | Non-current assets |  |  | Total Assets |
|  | As of |  |  | As of |  |  | As of |  |  | As of |  |  | As of |  |  | As of |
|  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |
|  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
(a) Advance payments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Aircraft leases |  |  | 31,284 |  |  |  | 31,322 |  |  |  | 9,687 |  |  |  | 4,718 |  |  |  | 40,971 |  |  |  | 36,040 |
Aircraft insurance and other |  |  | 16,483 |  |  |  | 17,681 |  |  |  | - |  |  |  | - |  |  |  | 16,483 |  |  |  | 17,681 |
Others |  |  | 19,322 |  |  |  | 10,012 |  |  |  | 973 |  |  |  | 1,186 |  |  |  | 20,295 |  |  |  | 11,198 |
Subtotal advance payments |  |  | 67,089 |  |  |  | 59,015 |  |  |  | 10,660 |  |  |  | 5,904 |  |  |  | 77,749 |  |  |  | 64,919 |
(b) Contract assets (1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
GDS costs |  |  | 14,708 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14,708 |  |  |  | - |
Credit card commissions |  |  | 21,614 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 21,614 |  |  |  | - |
Travel agencies commissions |  |  | 12,635 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12,635 |  |  |  | - |
Subtotal advance payments |  |  | 48,957 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 48,957 |  |  |  | - |
(c) Other assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Aircraft maintenance reserve (2) |  |  | 831 |  |  |  | 21,505 |  |  |  | 51,836 |  |  |  | 51,836 |  |  |  | 52,667 |  |  |  | 73,341 |
Sales tax |  |  | 187,410 |  |  |  | 137,866 |  |  |  | 38,186 |  |  |  | 37,959 |  |  |  | 225,596 |  |  |  | 175,825 |
Other taxes |  |  | 15,255 |  |  |  | 2,475 |  |  |  | - |  |  |  | - |  |  |  | 15,255 |  |  |  | 2,475 |
Contributions to Société Internationale de Télécommunications Aéronautiques ("SITA") |  |  | 258 |  |  |  | 327 |  |  |  | 739 |  |  |  | 670 |  |  |  | 997 |  |  |  | 997 |
Judicial deposits |  |  | - |  |  |  | - |  |  |  | 132,267 |  |  |  | 124,438 |  |  |  | 132,267 |  |  |  | 124,438 |
Others |  |  | 1,177 |  |  |  | - |  |  |  | 53 |  |  |  | - |  |  |  | 1,230 |  |  |  | - |
Subtotal other assets |  |  | 204,931 |  |  |  | 162,173 |  |  |  | 223,081 |  |  |  | 214,903 |  |  |  | 428,012 |  |  |  | 377,076 |
Total Other Non - Financial Assets |  |  | 320,977 |  |  |  | 221,188 |  |  |  | 233,741 |  |  |  | 220,807 |  |  |  | 554,718 |  |  |  | 441,995 |
Schedule of movement of Contracts assets | Movement of Contracts assets:
|  | Contracts assets |
|  | ThUS$ |
Initial balance as of January 1, 2018 |  |  | - |
Activation |  |  | 180,171 |
Adjustments by the application of IFRS 15 |  |  | 54,361 |
Difference by conversion |  |  | (5,020 | )
Amortization |  |  | (180,555 | )
Final balance as of December 31, 2018 |  |  | 48,957 |

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