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OTHER NON-FINANCIAL ASSETS (Tables)
12 Months Ended
Dec. 31, 2023
Miscellaneous assets [abstract]  
Schedule of composition of other non-financial assets
The composition of other non-financial assets is as follows:
 Current assetsNon-current assetsTotal 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 other25,992 27,122 — — 25,992 27,122 
Others3,740 13,039 5,740 1,773 9,480 14,812 
Subtotal advance payments29,732 40,161 5,740 1,773 35,472 41,934 
       
(b) Contract assets (1)      
GDS costs22,738 9,530 — — 22,738 9,530 
Credit card commissions37,200 26,124 — — 37,200 26,124 
Travel agencies commissions12,421 12,912 — — 12,421 12,912 
Subtotal advance payments72,359 48,566 — — 72,359 48,566 
(c) Other assets      
Sales tax81,785 100,665 13,753 27,962 95,538 128,627 
Other taxes1,130 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 assets83,173 102,637 162,881 146,605 246,054 249,242 
Total Other Non - Financial Assets185,264 191,364 168,621 148,378 353,885 339,742 
Schedule of movement of contracts assets Movement of Contracts assets:
 Initial balanceActivationCumulative 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