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OTHER NON-FINANCIAL ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

OTHER NON-FINANCIAL ASSETS [Abstract]

Schedule of composition of other non-financial assets

		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:

Schedule of 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