Machinery, equipment and improvements on leased assets - net

12 Months Ended

Dec. 31, 2024

Disclosure of detailed information about property, plant and equipment [abstract]

Machinery Equipment and Improvements on Leased Assets - Net

Machinery, equipment and improvements on leased assets - net

As of December 31, 2022, 2023 and 2024, the machinery, equipment and improvements on leased assets are comprised as follows:


	Balance as of January 1, 2022			Additions			Disposals			Currency translation effect			Balance as of December 31, 2022
Investment:
Machinery and equipment	Ps.	4,288,366		Ps.	1,015,511		Ps.	(45,232	)	Ps.	(68,772	)	Ps.	5,189,873
Office furniture and equipment		374,645			54,093			(8,024	)		(4,202	)		416,512
Computer equipment		1,426,741			391,251			(83,642	)		(12,175	)		1,722,175
Transportation equipment		112,960			33,852			(4,104	)		(2,185	)		140,523
Communication equipment		58,205			4,250			(470	)		(3	)		61,982
Improvements on leased assets		117,783			71,717			(4,499	)		—			185,001
Total investment		6,378,700			1,570,674			(145,971	)		(87,337	)		7,716,066
Accumulated depreciation:
Machinery and equipment		(2,053,783	)		(357,057	)		40,760			39,674			(2,330,406	)
Office furniture and equipment		(194,595	)		(32,218	)		5,091			2,526			(219,196	)
Computer equipment		(909,756	)		(217,491	)		49,286			10,354			(1,067,607	)
Transportation equipment		(74,341	)		(22,223	)		1,459			1,342			(93,763	)
Communication equipment		(21,306	)		(4,883	)		363			—			(25,826	)
Improvements on leased assets		(30,699	)		(22,449	)		2,138			—			(51,010	)
Total accumulated depreciation		(3,284,480	)		(656,321	)		99,097			53,896			(3,787,808	)
Net amounts	Ps.	3,094,220		Ps.	914,353		Ps.	(46,874	)	Ps.	(33,441	)	Ps.	3,928,258


	Balance as of January 1, 2023			Additions			Disposals			Currency translation effect			Balance as of December 31, 2023
Investment:
Machinery and equipment	Ps.	5,189,873		Ps.	766,872		Ps.	(41,829	)	Ps.	(138,775	)	Ps.	5,776,141
Office furniture and equipment		416,512			71,385			(8,371	)		(7,325	)		472,201
Computer equipment		1,722,175			359,100			(27,855	)		(32,568	)		2,020,852
Transportation equipment		140,523			41,840			(7,943	)		(3,920	)		170,500
Communication equipment		61,982			254			(1,183	)		(8	)		61,045
Improvements on leased assets		185,001			378,284			—			—			563,285
Total investment		7,716,066			1,617,735			(87,181	)		(182,596	)		9,064,024
Accumulated depreciation:
Machinery and equipment		(2,330,406	)		(454,682	)		41,829			43,869			(2,699,390	)
Office furniture and equipment		(219,196	)		(39,489	)		7,339			2,618			(248,728	)
Computer equipment		(1,067,607	)		(319,495	)		27,855			17,372			(1,341,875	)
Transportation equipment		(93,763	)		(25,681	)		5,784			1,942			(111,718	)
Communication equipment		(25,826	)		(5,172	)		988			—			(30,010	)
Improvements on leased assets		(51,010	)		(29,010	)		—			—			(80,020	)
Total accumulated depreciation		(3,787,808	)		(873,529	)		83,795			65,801			(4,511,741	)
Net amounts	Ps.	3,928,258		Ps.	744,206		Ps.	(3,386	)	Ps.	(116,795	)	Ps.	4,552,283


	Balance as of January 1, 2024			Additions			Disposals			Currency translation effect			Balance as of December 31, 2024
Investment:
Machinery and equipment	Ps.	5,776,141		Ps.	743,447		Ps.	(133,160	)	Ps.	242,356		Ps.	6,628,784
Office furniture and equipment		472,201			182,377			(16,330	)		37,777			676,025
Computer equipment		2,020,852			396,460			(130,524	)		85,371			2,372,159
Transportation equipment		170,500			57,592			(19,148	)		14,904			223,848
Communication equipment		61,045			1,825			(2,836	)		123			60,157
Property and improvements on leased assets		563,285			16,366			—			—			579,651
Total investment		9,064,024			1,398,067			(301,998	)		380,531			10,540,624
Accumulated depreciation:
Machinery and equipment		(2,699,390	)		(719,983	)		133,078			(143,524	)		(3,429,819	)
Office furniture and equipment		(248,728	)		(72,394	)		15,868			(9,277	)		(314,531	)
Computer equipment		(1,341,875	)		(438,401	)		129,647			(43,754	)		(1,694,383	)
Transportation equipment		(111,718	)		(32,101	)		15,351			(3,985	)		(132,453	)
Communication equipment		(30,010	)		(12,782	)		2,812			(14	)		(39,994	)
Property and improvements on leased assets		(80,020	)		(30,316	)		—			—			(110,336	)
Total accumulated depreciation		(4,511,741	)		(1,305,977	)		296,756			(200,554	)		(5,721,516	)
Net amounts	Ps.	4,552,283		Ps.	92,090		Ps.	(5,242	)	Ps.	179,977		Ps.	4,819,108

As of December 31, 2022, 2023 and 2024, the net balances of machinery, equipment and improvements on leased assets are:


	December 31, 2022		December 31, 2023		December 31, 2024
Net amounts:
Machinery and equipment	Ps.	2,859,467	Ps.	3,076,751	Ps.	3,198,965
Office furniture and equipment		197,316		223,473		361,494
Computer equipment		654,568		678,977		677,776
Transportation equipment		46,760		58,782		91,395
Communication equipment		36,156		31,035		20,163
Property and improvements on leased assets		133,991		483,265		469,315
Total amounts	Ps.	3,928,258	Ps.	4,552,283	Ps.	4,819,108

On September 27, 2023, the Company through of its subsidiary ADP, carried out a transaction for the acquisition of 100% of the shares of the Mexican company Inmuebles Especializados Matrix, S.A. de C.V. (IEM), which is dedicated to the sublease of cargo operation areas, hangars and operational areas of the Tijuana Airport polygon. Derived from the acquisition, investments were recognized in the category of Machinery, equipment and improvements on leased assets for Ps.326,801 through the business combination.

On June 20, 2024, the Company closed and paid the transaction for the acquisition of 51.5% of the shares of the Mexican company Guadalajara World Trade Center, S.A. de C.V. (“GWTC”), which specializes in handling, storage and custody services for international trade goods in facilities qualified as bonded warehouses at the Guadalajara Airport and the Puebla Airport. As a result of the acquisition, investments of Ps.34,415 were recognized in Machinery, equipment and improvements to leased buildings through the business combination.

As of December 31, 2024, the Company has several buildings under operating leases for office use. In Note 14.b and 31, the costs and obligations under these leases are disclosed.