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Accounts receivable - Net: | 12 Months Ended
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Dec. 31, 2017
Trade and other receivables [abstract] |
Disclosure of trade and other receivables [text block] | Note 6 - Accounts receivable - Net:
|  | December 31, |
|  | 2016 |  | 2017 |
Clients |  | Ps | 592,583 |  | Ps | 858,900 |
Less: impairment provision |  |  | (127,711) |  |  | (173,398) |
Current portion of accounts receivable |  |  | 464,872 |  |  | 685,502 |
Long term accounts receivable from joint ventures |  |  |  |  |  |  |
(Notes 9 and 15.1) (*) |  |  | 1,886,546 |  |  |  |
Total accounts receivable |  | Ps | 2,351,418 |  | Ps | 685,502 |
| (*) | In 2013, the Company granted a loan to Aerostar of Ps.1,254,800 (USD100,000) at an annual interest rate of LIBOR plus 2.10% valid for the long term. As of June 1, 2017, derived from the incorporation of Aerostar in the consolidation of the Company, this loan forms part of the elimination entries.
The expectation for collection of the short-term account receivable is one month in relation to the reporting date. At December 31, 2016, the fair value of loans contracted with Aerostar is Ps.2,133,932. The fair value of loans are based on discounted cash flows using a reference rate for similar loans. The variables used to determine the fair values of the loans were: 6-month LIBOR curve LIBOR discount curve rating B Credit risk of PIP credit curves The calculation was based on a Bloomberg Libor discount rate, remaining at level 2 of the fair value hierarchy. The fair value of the current portion of accounts receivable at December 31 2017 and 2016 is similar to its book value. Accounts receivable are comprised mainly of Airport Use Fees (TUA, by its initials in Spanish) paid by passengers (other than diplomats, infants and passengers in transit) who travel using the airport terminals operated by the Company. The balance at December 31, 2016 and 2017 amounted to Ps.487,043 and Ps.525,379, respectively. At December 31, 2017, the total balance of unimpaired past due accounts receivable was Ps.192,805 (Ps.71,317 at December 31, 2016). These accounts relate to a number of independent clients that do not have a recent history of non-compliance. The maturity analysis of past due accounts receivable is as follows:
|  | December 31, |
|  | 2016 |  | 2017 |
Three months |  | Ps | 51,820 |  | Ps | 137,155 |
From three to six months |  |  | 592 |  |  | 71,049 |
More than six months |  |  | 146,616 |  |  | 157,999 |
|  |  | 199,028 |  |  | 366,203 |
Minus: |  |  |  |  |  |  |
Past due accounts receivable not impaired |  |  | 71,317 |  |  | 192,805 |
Amount of the estimation for impairment |  | Ps | 127,711 |  | Ps | 173,398 |
The movements in the impairment provision are as follows:
Provision for impairment at January 1, 2015 |  | Ps | 130,185 |
Application to the provision during the period |  |  | (1,964) |
Provision for impairment at January 1, 2016 |  |  | 128,221 |
Application to the provision during the period |  |  | (510) |
Provision for impairment at December 31, 2016 |  |  | 127,711 |
Application to the provision during the period |  |  | 36,621 |
Aerostar’s provision impairment |  |  | 6,690 |
Airplan’s provision impairment |  |  | 2,376 |
Provision for impairment at December 31, 2017 |  | Ps | 173,398 |
The integration of the provision for impairment of accounts receivable has been recorded in the consolidated comprehensive income statement under cost of services, and the amounts charged to the provision are written off from accounts receivable when recovery is not expected. See Note 20.3 “Reserve for doubtful accounts”, where described the procedure of its determination by the Administration.

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