XML 56 R14.htm IDEA: XBRL DOCUMENT
v3.20.1

Improvements to concession assets | 12 Months Ended
--- | ---
Dec. 31, 2019
Disclosure Of Service Concession Arrangements [Abstract] |
Improvements to concession assets |
8. | Improvements to concession assets
As of December 31, 2017, 2018 and 2019, the improvements to concession assets are comprised as follows:
|  | 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 |
|  | Balance as of January 1, 2019 |  |  | Additions |  |  | Divestitures |  |  | Transfers |  |  | Currency translation effect |  |  | Balance as of December 31, 2019 |
Investment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. |  | 13,441,649 |  |  | Ps. |  | 760,726 |  |  | Ps. |  | (21,977 | ) |  | Ps. |  | 2,804,400 |  |  | Ps. |  | (141,702 | ) |  | Ps. |  | 16,843,096 |
Construction in-progress |  |  |  | 2,382,118 |  |  |  |  | 1,218,757 |  |  |  |  | — |  |  |  |  | (2,804,400 | ) |  |  |  | (14,470 | ) |  |  |  | 782,005 |
Total investment |  |  |  | 15,823,767 |  |  |  |  | 1,979,483 |  |  |  |  | (21,977 | ) |  |  |  | — |  |  |  |  | (156,172 | ) |  |  |  | 17,625,101 |
Accumulated amortization |  |  |  | (4,840,907 | ) |  |  |  | (784,680 | ) |  |  |  | 21,977 |  |  |  |  | — |  |  |  |  | 41,892 |  |  |  |  | (5,561,718 | )
Net amounts |  | Ps. |  | 10,982,860 |  |  | Ps. |  | 1,194,803 |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | (114,280 | ) |  | Ps. |  | 12,063,383 |
As of December 31, 2017, 2018 and 2019, the net amounts of improvements to concession assets are:
|  | Total balance as of |
|  | December 31, 2017 |  |  | December 31, 2018 |  |  | December 31, 2019 |
Net amounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. |  | 7,567,539 |  |  | Ps. |  | 8,600,742 |  |  | Ps. |  | 11,281,378 |
Construction in-progress |  |  |  | 2,376,483 |  |  |  |  | 2,382,118 |  |  |  |  | 782,005 |
Total amounts |  | Ps. |  | 9,944,022 |  |  | Ps. |  | 10,982,860 |  |  | Ps. |  | 12,063,383 |
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, even though they are not in committed investments in the MDP. As of December 31, 2017, 2018 and 2019, 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. 409,271, Ps. 318,519 and Ps. 286,409, respectively. Construction in-progress relates mainly to the rehabilitation of the expansion of the terminal building at the San José del Cabo airport, the renovation of the runway and expansion of the terminal building at Tijuana airport, expansion of the terminal building at the Morelia airport, the building of a taxiway at FBO in Puerto Vallarta airport and the expansion of the terminal building at the Montego Bay airport.

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfServiceConcessionArrangementsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for service concession arrangements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name SIC -Number 29 -IssueDate 2019-01-01 -Section Consensus -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=SIC&num=29&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=SIC29_g6-7_TI -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration