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OTHER NON-FINANCIAL ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2021
OTHER NON-FINANCIAL ASSETS [Abstract] |
Schedule of composition of other non-financial assets |
|  | 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, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
(a) Advance payments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Aircraft insurance and other |  |  | 12,331 |  |  |  | 10,137 |  |  |  | - |  |  |  | - |  |  |  | 12,331 |  |  |  | 10,137 |
Others |  |  | 11,404 |  |  |  | 15,375 |  |  |  | 2,002 |  |  |  | 2,998 |  |  |  | 13,406 |  |  |  | 18,373 |
Subtotal advance payments |  |  | 23,735 |  |  |  | 25,512 |  |  |  | 2,002 |  |  |  | 2,998 |  |  |  | 25,737 |  |  |  | 28,510 |
(b) Contract assets (1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
GDS costs |  |  | 6,439 |  |  |  | 4,491 |  |  |  | - |  |  |  | - |  |  |  | 6,439 |  |  |  | 4,491 |
Credit card commissions |  |  | 10,550 |  |  |  | 6,021 |  |  |  | - |  |  |  | - |  |  |  | 10,550 |  |  |  | 6,021 |
Travel agencies commissions |  |  | 8,091 |  |  |  | 4,964 |  |  |  | - |  |  |  | - |  |  |  | 8,091 |  |  |  | 4,964 |
Subtotal advance payments |  |  | 25,080 |  |  |  | 15,476 |  |  |  | - |  |  |  | - |  |  |  | 25,080 |  |  |  | 15,476 |
(c) Other assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Aircraft maintenance reserve (2) |  |  | - |  |  |  | 8,613 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,613 |
Sales tax |  |  | 57,634 |  |  |  | 102,010 |  |  |  | 33,212 |  |  |  | 46,210 |  |  |  | 90,846 |  |  |  | 148,220 |
Other taxes |  |  | 1,661 |  |  |  | 4,023 |  |  |  | - |  |  |  | - |  |  |  | 1,661 |  |  |  | 4,023 |
Contributions to the International Aeronautical Telecommunications Society (“SITA”) |  |  | 258 |  |  |  | 258 |  |  |  | 739 |  |  |  | 739 |  |  |  | 997 |  |  |  | 997 |
Contributions to Universal Air Travel Plan “UATP” |  |  | - |  |  |  | - |  |  |  | 20 |  |  |  | - |  |  |  | 20 |  |  |  | - |
Judicial deposits |  |  | - |  |  |  | - |  |  |  | 89,459 |  |  |  | 76,835 |  |  |  | 89,459 |  |  |  | 76,835 |
Subtotal other assets |  |  | 59,553 |  |  |  | 114,904 |  |  |  | 123,430 |  |  |  | 123,784 |  |  |  | 182,983 |  |  |  | 238,688 |
Total Other Non - Financial Assets |  |  | 108,368 |  |  |  | 155,892 |  |  |  | 125,432 |  |  |  | 126,782 |  |  |  | 233,800 |  |  |  | 282,674 |
Schedule of movement of contracts assets |
|  |  |  |  |  |  |  | Cumulative |  |  |  |  |  |  |
|  |  |  |  |  |  |  | translation |  |  |  |  |  |  |
|  | Initial balance |  |  | Activation |  |  | adjustment |  |  | Amortization |  |  | Final balance |
|  |  | ThUS$ |  |  |  | ThUS$ |  |  |  | ThUS$ |  |  |  | ThUS$ |  |  |  | ThUS$ |
From January 1 to December 31, 2020 |  |  | 56,576 |  |  |  | 146,778 |  |  |  | (14,672 | ) |  |  | (173,206 | ) |  |  | 15,476 |
From January 1 to December 31, 2021 |  |  | 15,476 |  |  |  | 67,647 |  |  |  | (6,680 | ) |  |  | (51,363 | ) |  |  | 25,080 |

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