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Trade accounts receivable - net (Tables)
 12 Months Ended
Dec. 31, 2022
Disclosure Of Trade Accounts Receivable [Abstract]  
Summary of Trade Accounts Receivable

As of December 31, 2020, 2021 and 2022, the trade accounts receivable was comprised of the following:

 

 

 

December 31,
2020

 

 

December 31,
2021

 

 

December 31,
2022

 

Trade accounts receivable

 

Ps.

 

1,412,958

 

 

Ps.

 

1,876,878

 

 

Ps.

 

2,570,963

 

Allowance for expected credit loss

 

 

 

(146,953

)

 

 

 

(156,403

)

 

 

 

(202,621

)

 

 

Ps.

 

1,266,005

 

 

Ps.

 

1,720,475

 

 

Ps.

 

2,368,342

 
Summary of Movements in Allowance For Doubtful Accounts

The movements for allowance for expected credit loss are recognized under operating cost in the consolidated statement of profit or loss and other comprehensive income.

 

 

 

2020

 

 

2021

 

 

2022

 

Beginning balance

 

Ps.

 

(51,022

)

 

Ps.

 

(146,953

)

 

Ps.

 

(156,403

)

Allowance for ECL

 

 

 

(160,538

)

 

 

 

(53,464

)

 

 

 

(73,579

)

Reversal of allowance for ECL

 

 

 

64,607

 

 

 

 

44,014

 

 

 

 

27,361

 

Ending balance

 

Ps.

 

(146,953

)

 

Ps.

 

(156,403

)

 

Ps.

 

(202,621

)
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 expected credit loss, according to the Company’s policy and their maturity date:

 

 

 

December 31,
2020

 

 

December 31,
2021

 

 

December 31,
2022

 

Accounts receivables past due from 1 to 30 days

 

Ps.

 

55,461

 

 

Ps.

 

91,697

 

 

Ps.

 

75,581

 

Accounts receivables past due 31 to 60 days

 

 

 

25,223

 

 

 

 

24,029

 

 

 

 

31,162

 

Accounts receivables past due 61 to 90 days

 

 

 

15,736

 

 

 

 

8,005

 

 

 

 

16,572

 

Accounts receivables past due more than 90 days

 

 

 

4

 

 

 

 

12,762

 

 

 

 

36,306

 

 

 

Ps.

 

96,424

 

 

Ps.

 

136,493

 

 

Ps.

 

159,621

 

 
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, 2020

 

 

December 31, 2021

 

 

December 31, 2022

 

 

 

% 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.

 

 

32.5

%

 

 

4.2

%

 

 

23.8

%

 

 

2.0

%

 

 

24.5

%

 

 

2.1

%

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

 

 

19.2

%

 

 

1.7

%

 

 

15.6

%

 

 

1.3

%

 

 

16.2

%

 

 

1.1

%

American Airlines, Inc.

 

 

3.4

%

 

 

0.8

%

 

 

4.8

%

 

 

0.6

%

 

 

4.5

%

 

 

1.7

%

Aerovías de México, S.A. de C.V.

 

 

5.1

%

 

 

0.5

%

 

 

8.5

%

 

 

0.5

%

 

 

9.8

%

 

 

0.6

%