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OTHER NON-FINANCIAL ASSETS | 12 Months Ended
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Dec. 31, 2022
OTHER NON-FINANCIAL ASSETS [Abstract] |
OTHER NON-FINANCIAL ASSETS | NOTE 12 - OTHER NON-FINANCIAL ASSETS The composition of other non-financial assets is as follows:
|  | Current assets |  |  | Non-current assets |  |  | Total Assets |
|  | As of December 31, 2022 |  |  | As of December 31, 2021 |  |  | As of December 31, 2022 |  |  | As of December 31, 2021 |  |  | As of December 31, 2022 |  |  | As of December 31, 2021 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
(a) Advance payments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Aircraft insurance and other |  |  | 27,122 |  |  |  | 12,331 |  |  |  | - |  |  |  | - |  |  |  | 27,122 |  |  |  | 12,331 |
Others |  |  | 13,039 |  |  |  | 11,404 |  |  |  | 1,733 |  |  |  | 2,002 |  |  |  | 14,772 |  |  |  | 13,406 |
Subtotal advance payments |  |  | 40,161 |  |  |  | 23,735 |  |  |  | 1,733 |  |  |  | 2,002 |  |  |  | 41,894 |  |  |  | 25,737 |
(b) Contract assets (1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
GDS costs |  |  | 9,530 |  |  |  | 6,439 |  |  |  | - |  |  |  | - |  |  |  | 9,530 |  |  |  | 6,439 |
Credit card commissions |  |  | 26,124 |  |  |  | 10,550 |  |  |  | - |  |  |  | - |  |  |  | 26,124 |  |  |  | 10,550 |
Travel agencies commissions |  |  | 12,912 |  |  |  | 8,091 |  |  |  | - |  |  |  | - |  |  |  | 12,912 |  |  |  | 8,091 |
Subtotal advance payments |  |  | 48,566 |  |  |  | 25,080 |  |  |  | - |  |  |  | - |  |  |  | 48,566 |  |  |  | 25,080 |
(c) Other assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales tax |  |  | 100,665 |  |  |  | 57,634 |  |  |  | 27,962 |  |  |  | 33,212 |  |  |  | 128,627 |  |  |  | 90,846 |
Other taxes |  |  | 1,688 |  |  |  | 1,661 |  |  |  | - |  |  |  | - |  |  |  | 1,688 |  |  |  | 1,661 |
Contributions to the International Aeronautical Telecommunications Society (“SITA”) |  |  | 258 |  |  |  | 258 |  |  |  | 739 |  |  |  | 739 |  |  |  | 997 |  |  |  | 997 |
Contributions to Universal Air Travel Plan “UATP” |  |  | - |  |  |  | - |  |  |  | 40 |  |  |  | 20 |  |  |  | 40 |  |  |  | 20 |
Judicial deposits |  |  | 26 |  |  |  | - |  |  |  | 117,904 |  |  |  | 89,459 |  |  |  | 117,930 |  |  |  | 89,459 |
Subtotal other assets |  |  | 102,637 |  |  |  | 59,553 |  |  |  | 146,645 |  |  |  | 123,430 |  |  |  | 249,282 |  |  |  | 182,983 |
Total Other Non - Financial Assets |  |  | 191,364 |  |  |  | 108,368 |  |  |  | 148,378 |  |  |  | 125,432 |  |  |  | 339,742 |  |  |  | 233,800 |
(1) Movement of Contracts assets:
|  | Initial balance |  |  | Activation |  |  | Cumulative translation adjustment |  |  | Amortization |  |  | Final balance |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
From January 1 to December 31, 2021 |  |  | 15,476 |  |  |  | 67,647 |  |  |  | (6,680 | ) |  |  | (51,363 | ) |  |  | 25,080 |
From January 1 to December 31, 2022 |  |  | 25,080 |  |  |  | 302,290 |  |  |  | (37,145 | ) |  |  | (241,658 | ) |  |  | 48,567 |

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