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Improvements to concession assets - net | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about service concession arrangements [abstract] |
Improvements to Concession Assets - Net | 8. Improvements to concession assets - net As of December 31, 2020, 2021 and 2022, the improvements to concession assets are comprised as follows:
|  | 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 |
|  | Balance as of January 1, 2022 |  |  | Additions |  |  | Divestitures |  |  | Transfers |  |  | Currency translation effect |  |  | Balance as of December 31, 2022 |
Investment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. |  | 19,032,526 |  |  | Ps. |  | 346,931 |  |  | Ps. |  | (29,567 | ) |  | Ps. |  | 2,997,862 |  |  | Ps. |  | (241,843 | ) |  | Ps. |  | 22,129,629 |
Construction in-progress |  |  |  | 5,352,578 |  |  |  |  | 4,233,640 |  |  |  |  | — |  |  |  |  | (2,997,862 | ) |  |  |  | (20,144 | ) |  |  |  | 6,544,492 |
Total investment |  |  |  | 24,385,104 |  |  |  |  | 4,580,571 |  |  |  |  | (29,567 | ) |  |  |  | - |  |  |  |  | (261,987 | ) |  |  |  | 28,674,121 |
Accumulated amortization |  |  |  | (7,527,252 | ) |  |  |  | (995,671 | ) |  |  |  | 14,068 |  |  |  |  | — |  |  |  |  | 95,227 |  |  |  |  | (8,413,628 | )
Net amounts |  | Ps. |  | 16,857,852 |  |  | Ps. |  | 3,584,900 |  |  | Ps. |  | (15,499 | ) |  | Ps. |  | - |  |  | Ps. |  | (166,760 | ) |  | Ps. |  | 20,260,493 |
As of December 31, 2020, 2021 and 2022, the net amounts of improvements to concession assets are:
|  | Total balance as of |
|  | December 31, 2020 |  |  | December 31, 2021 |  |  | December 31, 2022 |
Net amounts: |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. |  | 11,079,211 |  |  | Ps. |  | 11,505,274 |  |  | Ps. |  | 13,692,281 |
Construction in-progress |  |  |  | 2,684,629 |  |  |  |  | 5,352,578 |  |  |  |  | 6,568,212 |
Total amounts |  | Ps. |  | 13,763,840 |  |  | Ps. |  | 16,857,852 |  |  | Ps. |  | 20,260,493 |
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, 2020, 2021 and 2022, 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.540,854, Ps.1,427,990 and Ps.853,467, 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 runway and taxing runway, roads, hangar area, mixed-use building and parking lots at the Guadalajara airport, rehabilitation of taxiway in Puerto Vallarta airport, as well as the expansion of the terminal at the Montego Bay airport.

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