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Trade accounts receivable (Tables)
 12 Months Ended
Dec. 31, 2019
Disclosure Of Trade Accounts Receivable [Abstract]  
Summary of Trade Accounts Receivable

As of December 31, 2017, 2018 and 2019, the trade accounts receivable was comprised of the following:

 

 

 

December 31,

2017

 

 

December 31,

2018

 

 

December 31,

2019

 

Trade accounts receivable

 

Ps.

 

1,028,898

 

 

Ps.

 

1,444,037

 

 

Ps.

 

1,530,432

 

Allowance for expected credit loss

 

 

 

(31,528

)

 

 

 

(48,675

)

 

 

 

(51,022

)

 

 

Ps.

 

997,370

 

 

Ps.

 

1,395,362

 

 

Ps.

 

1,479,410

 

 
Summary of Movements in Allowance For Doubtful Accounts

The movements for bad debt expense in the expected credit loss are recognized under cost of services in the consolidated statement of profit or loss and other comprehensive income.

 

 

 

2017

 

 

2018

 

 

2019

 

Beginning balance

 

Ps.

 

(30,622

)

 

Ps.

 

(31,528

)

 

Ps.

 

(48,675

)

Bad debt expense

 

 

 

(12,006

)

 

 

 

(25,289

)

 

 

 

(22,125

)

Reversal of bad debts

 

 

 

11,100

 

 

 

 

8,142

 

 

 

 

19,778

 

Ending balance

 

Ps.

 

(31,528

)

 

Ps.

 

(48,675

)

 

Ps.

 

(51,022

)
Summary of Past Due Balances of Accounts Receivable

The following are past due balances of accounts receivable, for which there has not been a provision of allowance for doubtful accounts, according to the Company’s policy and their maturity date:

 

 

 

December 31,

2017

 

 

December 31,

2018

 

 

December 31,

2019

 

Accounts receivables past due from 1 to 30 days

 

Ps.

 

45,895

 

 

Ps.

 

70,073

 

 

Ps.

 

133,533

 

Accounts receivables past due 31 to 60 days

 

 

 

11,588

 

 

 

 

25,934

 

 

 

 

91,640

 

Accounts receivables past due 61 to 90 days

 

 

 

5,966

 

 

 

 

14,482

 

 

 

 

30,832

 

Accounts receivables past due more than 90 days

 

 

 

207

 

 

 

 

93

 

 

 

 

24

 

 

 

Ps.

 

63,656

 

 

Ps.

 

110,582

 

 

Ps.

 

256,029

 

 
Summary of Percentage of Main Clients of Company with Relation to Total of Trade Accounts Receivable

The following is the percentage of the main clients of the Company with relation to the total of the trade accounts receivable, segregating the accounts receivable of airport services (SAE) and the passengers charges (TUA) that correspond to the amounts that airlines recover from passengers on behalf of the Company and subsequently pay:

 

 

 

December 31, 2017

 

 

December 31, 2018

 

 

December 31, 2019

 

 

 

% receivable

of

TUA

 

 

% receivable

of

SAE

 

 

% receivable

of

TUA

 

 

% receivable

of

SAE

 

 

% receivable

of

TUA

 

 

% receivable

of

SAE

 

Concesionaria Vuela Compañía de Aviación,

   S.A.P.I. de C.V.

 

 

25.5

%

 

 

3.5

%

 

 

22.5

%

 

 

3.6

%

 

 

17.8

%

 

 

3.8

%

Aeroenlances Nacionales, S.A. de C.V.

 

 

6.7

%

 

 

1.4

%

 

 

11.4

%

 

 

1.1

%

 

 

8.7

%

 

 

1.4

%

ABC Aerolíneas, S.A. de C.V.

 

 

12.0

%

 

 

1.3

%

 

 

11.3

%

 

 

1.3

%

 

 

6.7

%

 

 

1.1

%

Aerovías de México, S.A. de C.V.

 

 

6.0

%

 

 

0.9

%

 

 

6.3

%

 

 

0.6

%

 

 

5.9

%

 

 

0.8

%