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OTHER NON-FINANCIAL ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2024
Miscellaneous assets [abstract] |
Schedule of composition of 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, 2024 |  | As of December 31, 2023 |  | As of December 31, 2024 |  | As of December 31, 2023 |  | As of December 31, 2024 |  | As of December 31, 2023
| ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$
(a) Advance payments |  |  |  |  |  |  |  |  |  |  |
Aircraft insurance and other | 31,465 |  |  | 25,992 |  |  | — |  |  | — |  |  | 31,465 |  |  | 25,992 |
Others | 7,097 |  |  | 3,740 |  |  | 24,156 |  |  | 5,740 |  |  | 31,253 |  |  | 9,480 |
Subtotal advance payments | 38,562 |  |  | 29,732 |  |  | 24,156 |  |  | 5,740 |  |  | 62,718 |  |  | 35,472 |
(b) Contract assets (1) |  |  |  |  |  |  |  |  |  |  |
GDS costs | 23,078 |  |  | 22,738 |  |  | — |  |  | — |  |  | 23,078 |  |  | 22,738 |
Credit card commissions | 33,590 |  |  | 37,200 |  |  | — |  |  | — |  |  | 33,590 |  |  | 37,200 |
Travel agencies commissions | 8,898 |  |  | 12,421 |  |  | — |  |  | — |  |  | 8,898 |  |  | 12,421 |
Subtotal advance payments | 65,566 |  |  | 72,359 |  |  | — |  |  | — |  |  | 65,566 |  |  | 72,359 |
(c) Other assets |  |  |  |  |  |  |  |  |  |  |
Sales tax | 98,142 |  |  | 81,785 |  |  | 6,900 |  |  | 13,753 |  |  | 105,042 |  |  | 95,538 |
Other taxes | 226 |  |  | 1,130 |  |  | — |  |  | — |  |  | 226 |  |  | 1,130 |
Contributions to the International Aeronautical Telecommunications Society (“SITA”) | 628 |  |  | 258 |  |  | 271 |  |  | 739 |  |  | 899 |  |  | 997 |
Contributions to Aeronautical Service Companies | — |  |  | — |  |  | 60 |  |  | 60 |  |  | 60 |  |  | 60 |
Judicial deposits | 537 |  |  | — |  |  | 58,029 |  |  | 148,329 |  |  | 58,566 |  |  | 148,329 |
Subtotal other assets | 99,533 |  |  | 83,173 |  |  | 65,260 |  |  | 162,881 |  |  | 164,793 |  |  | 246,054 |
Total Other Non - Financial Assets | 203,661 |  |  | 185,264 |  |  | 89,416 |  |  | 168,621 |  |  | 293,077 |  |  | 353,885 |
Schedule of movement of contracts assets | Movement of Contracts assets:
| Initial balance |  | Activation |  | Cumulative translation adjustment |  | Amortization |  | Final balance
| ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$
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 |
From January 1 to December 31, 2024 | 72,359 |  |  | 233,572 |  |  | (6,177) |  |  | (234,188) |  |  | 65,566 |

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