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Improvements to concession assets | 12 Months Ended
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Dec. 31, 2020
Disclosure Of Service Concession Arrangements [Abstract] |
Improvements to concession assets |
8. | Improvements to concession assets
As of December 31, 2018, 2019 and 2020, the improvements to concession assets are comprised as follows:
|  | 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 |
|  | Balance as of January 1, 2020 |  |  | Additions |  |  | Divestitures |  |  | Transfers |  |  | Currency translation effect |  |  | Balance as of December 31, 2020 |
Investment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. |  | 16,843,096 |  |  | Ps. |  | 321,758 |  |  | Ps. |  | — |  |  | Ps. |  | 259,621 |  |  | Ps. |  | 202,739 |  |  | Ps. |  | 17,627,214 |
Construction in-progress |  |  |  | 782,005 |  |  |  |  | 2,153,038 |  |  |  |  | — |  |  |  |  | (259,621 | ) |  |  |  | 9,207 |  |  |  |  | 2,684,629 |
Total investment |  |  |  | 17,625,101 |  |  |  |  | 2,474,796 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 211,946 |  |  |  |  | 20,311,843 |
Accumulated amortization |  |  |  | (5,561,718 | ) |  |  |  | (939,336 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | (46,949 | ) |  |  |  | (6,548,003 | )
Net amounts |  | Ps. |  | 12,063,383 |  |  | Ps. |  | 1,535,460 |  |  | Ps. |  | — |  |  | Ps. |  | — |  |  | Ps. |  | 164,997 |  |  | Ps. |  | 13,763,840 |
As of December 31, 2018, 2019 and 2020, the net amounts of improvements to concession assets are:
|  | Total balance as of |
|  | December 31, 2018 |  |  | December 31, 2019 |  |  | December 31, 2020 |
Net amounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. |  | 8,600,742 |  |  | Ps. |  | 11,281,378 |  |  | Ps. |  | 11,079,211 |
Construction in-progress |  |  |  | 2,382,118 |  |  |  |  | 782,005 |  |  |  |  | 2,684,629 |
Total amounts |  | Ps. |  | 10,982,860 |  |  | Ps. |  | 12,063,383 |  |  | Ps. |  | 13,763,840 |
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, 2018, 2019 and 2020, 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. 318,519, Ps. 286,409 and Ps. 540,854, respectively. Construction in-progress relates mainly to the rehabilitation of the expansion of the terminal building at the San José del Cabo airport, the building of a new processing building at the Tijuana airport, the building of a new runway and taxiing runway parallel to the main runway at the Guadalajara airport, installation and adaptation of solar panels in 12 airports and the expansion of the terminal building at the Montego Bay airport.

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