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OTHER NON-FINANCIAL ASSETS | 12 Months Ended
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Dec. 31, 2023
Miscellaneous assets [abstract] |
OTHER NON-FINANCIAL ASSETS | 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, 2023 |  | As of December 31, 2022 |  | As of December 31, 2023 |  | As of December 31, 2022 |  | As of December 31, 2023 |  | As of December 31, 2022
| ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$
(a) Advance payments |  |  |  |  |  |  |  |  |  |  |
Aircraft insurance and other | 25,992 |  |  | 27,122 |  |  | — |  |  | — |  |  | 25,992 |  |  | 27,122 |
Others | 3,740 |  |  | 13,039 |  |  | 5,740 |  |  | 1,773 |  |  | 9,480 |  |  | 14,812 |
Subtotal advance payments | 29,732 |  |  | 40,161 |  |  | 5,740 |  |  | 1,773 |  |  | 35,472 |  |  | 41,934 |
(b) Contract assets (1) |  |  |  |  |  |  |  |  |  |  |
GDS costs | 22,738 |  |  | 9,530 |  |  | — |  |  | — |  |  | 22,738 |  |  | 9,530 |
Credit card commissions | 37,200 |  |  | 26,124 |  |  | — |  |  | — |  |  | 37,200 |  |  | 26,124 |
Travel agencies commissions | 12,421 |  |  | 12,912 |  |  | — |  |  | — |  |  | 12,421 |  |  | 12,912 |
Subtotal advance payments | 72,359 |  |  | 48,566 |  |  | — |  |  | — |  |  | 72,359 |  |  | 48,566 |
(c) Other assets |  |  |  |  |  |  |  |  |  |  |
Sales tax | 81,785 |  |  | 100,665 |  |  | 13,753 |  |  | 27,962 |  |  | 95,538 |  |  | 128,627 |
Other taxes | 1,130 |  |  | 1,688 |  |  | — |  |  | — |  |  | 1,130 |  |  | 1,688 |
Contributions to the International Aeronautical Telecommunications Society (“SITA”) | 258 |  |  | 258 |  |  | 739 |  |  | 739 |  |  | 997 |  |  | 997 |
Contributions to Aeronautical Service Companies | — |  |  | — |  |  | 60 |  |  | — |  |  | 60 |  |  | — |
Judicial deposits | — |  |  | 26 |  |  | 148,329 |  |  | 117,904 |  |  | 148,329 |  |  | 117,930 |
Subtotal other assets | 83,173 |  |  | 102,637 |  |  | 162,881 |  |  | 146,605 |  |  | 246,054 |  |  | 249,242 |
Total Other Non - Financial Assets | 185,264 |  |  | 191,364 |  |  | 168,621 |  |  | 148,378 |  |  | 353,885 |  |  | 339,742 |
(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 |  |  | (37,146) |  |  | (241,658) |  |  | 48,566 |
From January 1 to December 31, 2023 | 48,566 |  |  | 242,717 |  |  | 2,033 |  |  | (220,957) |  |  | 72,359 |

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