Improvements to concession assets - net

12 Months Ended

Dec. 31, 2024

Disclosure of detailed information about service concession arrangements [abstract]

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.