Improvements to concession assets

12 Months Ended

Dec. 31, 2021

Disclosure Of Service Concession Arrangements [Abstract]

8.	Improvements to concession assets

As of December 31, 2019, 2020 and 2021, the improvements to concession assets are comprised as follows:

	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

	Balance as of January 1, 2021			Additions			Divestitures			Transfers			Currency translation effect			Balance as of December 31, 2021
Investment:
Improvements to concession assets	Ps.	17,627,214		Ps.	379,965		Ps.	(24,144	)	Ps.	928,723		Ps.	120,768		Ps.	19,032,526
Construction in-progress		2,684,629			3,586,390			—			(928,723	)		10,282			5,352,578
Total investment		20,311,843			3,966,355			(24,144	)		—			131,050			24,385,104
Accumulated amortization		(6,548,003	)		(945,086	)		13,837			—			(48,000	)		(7,527,252	)
Net amounts	Ps.	13,763,840		Ps.	3,021,269		Ps.	(10,307	)	Ps.	—		Ps.	83,050		Ps.	16,857,852

As of December 31, 2019, 2020 and 2021, the net amounts of improvements to concession assets are:

Total balance as of

December 31,

2019

December 31,

2020

December 31,

2021

Net amounts:

Improvements to concession assets

Ps.

11,281,378

Ps.

11,079,211

Ps.

11,505,274

Construction in-progress

782,005

2,684,629

5,352,578

Total amounts

Ps.

12,063,383

Ps.

13,763,840

Ps.

16,857,852

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, 2019, 2020 and 2021, 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.286,409, Ps.540,854 and Ps.1,427,990, respectively. Construction in-progress relates mainly to the rehabilitation of the expansion of the terminal building expansion of the general apron 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 , roads, hangar area and fire rescue service building at the Guadalajara airport, rehabilitation of taxiway in Puerto Vallarta airport and the expansion of the checked-in baggage system at airports in Mexico, as well as the expansion of the terminal at the Montego Bay airport.