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Improvements to concession assets | 12 Months Ended
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Dec. 31, 2018
Disclosure Of Service Concession Arrangements [Abstract] |
Improvements to concession assets |
8. | Improvements to concession assets
As of December 31, 2016, 2017 and 2018, the improvements to concession assets are comprised as follows:
|  | Balance as of January 1, 2016 |  |  | Additions |  |  | Divestitures |  |  | Transfers |  |  | Currency translation effect |  |  | Balance as of December 31, 2016 |
Investment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. | 9,909,384 |  |  | Ps. | 331,044 |  |  | Ps. |  | (436 | ) |  | Ps. | 147,806 |  |  | Ps. | 514,870 |  |  | Ps. | 10,902,668 |
Construction in-progress |  |  |  | 445,924 |  |  |  |  | 1,400,942 |  |  |  |  | — |  |  |  |  | (147,806 | ) |  |  |  | 8,682 |  |  |  |  | 1,707,742 |
Total investment |  |  |  | 10,355,308 |  |  |  |  | 1,731,986 |  |  |  |  | (436 | ) |  |  |  | — |  |  |  |  | 523,552 |  |  |  |  | 12,610,410 |
Accumulated amortization |  |  |  | (3,060,990 | ) |  |  |  | (510,747 | ) |  |  |  | 68 |  |  |  |  | — |  |  |  |  | (126,197 | ) |  |  |  | (3,697,866 | )
Net amounts |  | Ps. | 7,294,318 |  |  | Ps. | 1,221,239 |  |  | Ps. |  | (368 | ) |  | Ps. |  | — |  |  | Ps. | 397,355 |  |  | Ps. | 8,912,544 |
|  | Balance as of January 1, 2017 |  |  | Additions |  |  | Divestitures |  |  | Transfers |  |  | Currency translation effect |  |  | Balance as of December 31, 2017 |
Investment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. | 10,902,668 |  |  | Ps. | 304,042 |  |  | Ps. |  | (30,212 | ) |  | Ps. | 746,710 |  |  | Ps. |  | (143,440 | ) |  | Ps. | 11,779,768 |
Construction in-progress |  |  |  | 1,707,742 |  |  |  |  | 1,417,156 |  |  |  |  | — |  |  |  |  | (746,710 | ) |  |  |  | (1,705 | ) |  |  |  | 2,376,483 |
Total investment |  |  |  | 12,610,410 |  |  |  |  | 1,721,198 |  |  |  |  | (30,212 | ) |  |  |  | — |  |  |  |  | (145,145 | ) |  |  |  | 14,156,251 |
Accumulated amortization |  |  |  | (3,697,866 | ) |  |  |  | (552,059 | ) |  |  |  | 6,715 |  |  |  |  | — |  |  |  |  | 30,981 |  |  |  |  | (4,212,229 | )
Net amounts |  | Ps. | 8,912,544 |  |  | Ps. | 1,169,139 |  |  | Ps. |  | (23,497 | ) |  | Ps. |  | — |  |  | Ps. |  | (114,164 | ) |  | Ps. | 9,944,022 |
|  | Balance as of January 1, 2018 |  |  | Additions |  |  | Divestitures |  |  | Transfers |  |  | Currency translation effect |  |  | Balance as of December 31, 2018 |
Investment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. |  | 11,779,768 |  |  | Ps. |  | 6,366 |  |  | Ps. |  | (7,919 | ) |  | Ps. |  | 1,669,128 |  |  | Ps. |  | (5,694 | ) |  | Ps. |  | 13,441,649 |
Construction in-progress |  |  |  | 2,376,483 |  |  |  |  | 1,661,060 |  |  |  |  | — |  |  |  |  | (1,669,128 | ) |  |  |  | 13,703 |  |  |  |  | 2,382,118 |
Total investment |  |  |  | 14,156,251 |  |  |  |  | 1,667,426 |  |  |  |  | (7,919 | ) |  |  |  | — |  |  |  |  | 8,009 |  |  |  |  | 15,823,767 |
Accumulated amortization |  |  |  | (4,212,229 | ) |  |  |  | (634,115 | ) |  |  |  | 7,517 |  |  |  |  | — |  |  |  |  | (2,080 | ) |  |  |  | (4,840,907 | )
Net amounts |  | Ps. |  | 9,944,022 |  |  | Ps. |  | 1,033,311 |  |  | Ps. |  | (402 | ) |  | Ps. |  | — |  |  | Ps. |  | 5,929 |  |  | Ps. |  | 10,982,860 |
At December 31, 2016, 2017 and 2018, the net amounts of improvements to concession assets are:
|  | Total balance as of |
|  | December 31, 2016 |  |  | December 31, 2017 |  |  | December 31, 2018 |
Net amounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. | 7,204,802 |  |  | Ps. | 7,567,539 |  |  | Ps. |  | 8,600,742 |
Construction in-progress |  |  |  | 1,707,742 |  |  |  |  | 2,376,483 |  |  |  |  | 2,382,118 |
Total amounts |  | Ps. | 8,912,544 |  |  | Ps. | 9,944,022 |  |  | Ps. |  | 10,982,860 |
Improvements to concession assets are comprised by intangible assets from additions and improvements to such assets in accordance with IFRIC 12, as well as other investments that have been carried out to the infrastructure of the airports qualifying as intangible assets, and even when they are not in committed investments in the MDP. As of December 31, 2016, 2017 and 2018, the balance of machinery, equipment, improvements on leased assets and improvements to concession assets includes investments pending to be paid in Mexican airports of Ps. 441,515, Ps. 409,271, and Ps. 318,519, respectively. Construction in-progress relates mainly to the rehabilitation of the expansion of the terminal building at the Guadalajara airport, the renovation of runaway and expansion of the terminal building at Mexicali airport, improvements of hydrant network in Puerto Vallarta airport, expansion and integration of terminal buildings and construction of new building for the Fire Rescue and Extinction Service at improvements at the San José del Cabo airport, expansion of the checked baggage review system in Tijuana airport and renovation of taxiway in Montego Bay airport. As of December 31, 2016, 2017 and 2018, the cumulative financial cost net amount capitalized was Ps. 186,834, in each year, with a capitalization rate of 4.6%, in each year.

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