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Improvements to concession assets - net | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about service concession arrangements [abstract] |
Improvements to Concession Assets - Net | 8. Improvements to concession assets - net As of December 31, 2022, 2023 and 2024, the improvements to concession assets are comprised as follows:
|  | 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. |  | 22,105,909 |
Construction in-progress |  |  |  | 5,352,578 |  |  |  |  | 4,233,640 |  |  |  |  | — |  |  |  |  | (2,997,862 | ) |  |  |  | (20,144 | ) |  |  |  | 6,568,212 |
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 |
|  | Balance as of January 1, 2023 |  |  | Additions |  |  | Divestitures |  |  | Transfers |  |  | Currency translation effect |  |  | Balance as of December 31, 2023 |
Investment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. |  | 22,105,909 |  |  | Ps. |  | 3,466,108 |  |  | Ps. |  | (45,609 | ) |  | Ps. |  | 1,474,633 |  |  | Ps. |  | (497,455 | ) |  | Ps. |  | 26,503,586 |
Construction in-progress |  |  |  | 6,568,212 |  |  |  |  | 7,311,966 |  |  |  |  | — |  |  |  |  | (1,474,633 | ) |  |  |  | (35,647 | ) |  |  |  | 12,369,898 |
Total investment |  |  |  | 28,674,121 |  |  |  |  | 10,778,074 |  |  |  |  | (45,609 | ) |  |  |  | — |  |  |  |  | (533,102 | ) |  |  |  | 38,873,484 |
Accumulated amortization |  |  |  | (8,413,628 | ) |  |  |  | (1,578,061 | ) |  |  |  | 10,496 |  |  |  |  | — |  |  |  |  | 104,953 |  |  |  |  | (9,876,240 | )
Net amounts |  | Ps. |  | 20,260,493 |  |  | Ps. |  | 9,200,013 |  |  | Ps. |  | (35,113 | ) |  | Ps. |  | — |  |  | Ps. |  | (428,149 | ) |  | Ps. |  | 28,997,244 |
|  | Balance as of January 1, 2024 |  |  | Additions |  |  | Divestitures |  |  | Transfers |  |  | Currency translation effect |  |  | Balance as of December 31, 2024 |
Investment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. |  | 26,503,586 |  |  | Ps. |  | 1,662,838 |  |  | Ps. |  | (45,073 | ) |  | Ps. |  | 7,522,852 |  |  | Ps. |  | 803,410 |  |  | Ps. |  | 36,447,613 |
Construction in-progress |  |  |  | 12,369,898 |  |  |  |  | 6,917,645 |  |  |  |  | — |  |  |  |  | (7,522,852 | ) |  |  |  | 128,671 |  |  |  |  | 11,893,362 |
Total investment |  |  |  | 38,873,484 |  |  |  |  | 8,580,483 |  |  |  |  | (45,073 | ) |  |  |  | - |  |  |  |  | 932,081 |  |  |  |  | 48,340,975 |
Accumulated amortization |  |  |  | (9,876,240 | ) |  |  |  | (1,533,638 | ) |  |  |  | 35,443 |  |  |  |  | — |  |  |  |  | (354,224 | ) |  |  |  | (11,728,659 | )
Net amounts |  | Ps. |  | 28,997,244 |  |  | Ps. |  | 7,046,845 |  |  | Ps. |  | (9,630 | ) |  | Ps. |  | - |  |  | Ps. |  | 577,857 |  |  | Ps. |  | 36,612,316 |
As of December 31, 2022, 2023 and 2024, the net amounts of improvements to concession assets are:
|  | Total balance as of |
|  | December 31, 2022 |  |  | December 31, 2023 |  |  | December 31, 2024 |
Net amounts: |  |  |  |  |  |  |  |  |  |  |  |
Improvements to concession assets |  | Ps. |  | 13,692,281 |  |  | Ps. |  | 16,627,346 |  |  | Ps. |  | 24,718,954 |
Construction in-progress |  |  |  | 6,568,212 |  |  |  |  | 12,369,898 |  |  |  |  | 11,893,362 |
Total amounts |  | Ps. |  | 20,260,493 |  |  | Ps. |  | 28,997,244 |  |  | Ps. |  | 36,612,316 |
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, 2022, 2023 and 2024, 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.853,467, Ps.901,486 and Ps.1,193,561, respectively. Construction in-progress relates mainly the building of a taxing runway, new parking building and roads at the Guadalajara airport, rehabilitation of taxiway in Puerto Vallarta airport, the rehabilitation of the runway and SSEI building at the Bajío Airport, the expansion of the New Transit Processing Building at the Tijuana Airport and the, expansion of the taxing runway of the Kingston Airports as well as the expansion of the terminal at the Montego Bay airport.

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