Improvements to concession assets

12 Months Ended

Dec. 31, 2019

Disclosure Of Service Concession Arrangements [Abstract]

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.