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Accounts receivable - Net: | 12 Months Ended
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Dec. 31, 2018
Trade and other receivables [abstract] |
Disclosure of trade and other receivables [text block] | Note 6 - Accounts receivable - Net:
|  | December 31, |
|  | 2017 |  |  | 2018 |
Clients |  | Ps | 858,900 |  |  | Ps | 991,033 |
Less: impairment provision |  |  | (173,398 | ) |  |  | (179,639 | )
Adoption effect IFRS 9 |  |  |  |  |  |  | (18,284 | )
Total accounts receivable |  | Ps | 685,502 |  |  | Ps | 793,110 |
The expectation for collection of the short-term account receivable is one month in relation to the reporting date. Accounts receivable are comprised mainly of TUA 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, 2017 and 2018 amounted to Ps525,379 and Ps600,518, respectively. At December 31, 2018, the total balance of unimpaired past due accounts receivable was Ps .275,490 (Ps192,805 at December 31, 2017). 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, |
|  | 2017 |
Three months |  | Ps | 137,155 |
From three to six months |  |  | 71,049 |
More than six months |  |  | 157,999 |
|  |  | 366,203 |
Minus: |  |  |  |
Past due accounts receivable not impaired |  |  | 192,805 |
Amount of the estimation for impairment |  | Ps | 173,398 |
The movements in the impairment provision shown in the next page.
Provision for impairment at January 1, 2016 |  |  | 128,221 |
Application to the provision during the period |  |  | (510 | )
Provision for impairment at January 1, 2017 |  | Ps | 127,711 |
Application to the provision in Mexico during the period |  |  | 36,621 |
Aerostar’s provision impairment |  |  | 6,690 |
Airplan’s provision impairment |  |  | 2,376 |
Provision for impairment at December 31, 2017 |  |  | 173,398 |
Application to the provision in Mexico during the period |  |  | (35,403 | )
Aerostar’s provision impairment |  |  | 20,128 |
Airplan’s provision impairment |  |  | 3,232 |
Valuation IFRS 9 provision |  |  | 18,284 |
Provision for impairment at December 31, 2018 |  | Ps | 179,639 |
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. From January 1, 2018, the Company applies the simplified approach contained in IFRS 9 for measuring expected credit losses, which makes use of an expected loss provision over the lifetime of the instrument for all accounts receivable and contract assets. In order to measure expected credit losses, accounts receivable and contract assets have been grouped on the basis of their shared credit risk features and days past due. The Company held no relevant contract assets at January 1 or December 31, 2018. The expected loss rates are based on the profiles for payment of sales in a 12-month period prior to December 31, 2018 or January 1, 2018, respectively, and on historical credit losses experienced within that period. Historical loss rates are adjusted to reflect current and prospective information on macroeconomic factors affecting client capacity for covering accounts receivable. The Group has determined that the economic situation of a country can have adverse effects on the transportation industry, in addition to the cost of complying with aviation regulations and union pressures on airlines, which are the most relevant factors, and therefore adjusts historical loss rates based on changes expected in those factors. On that basis, the provision for losses at December 31, 2018 and at January 1, 2018 (for adoption of IFRS 9) was determined as follows for accounts receivable and for contract assets:
|  |  |  |  |  |  |  |  |  |  |  |  |  | More than |
Expected loss rate: |  | Due to expire |  |  | 1 to 90 |  |  | 91 to 180 |  |  | 181 to 365 |  |  | 365 |
Mexico |  |  | 0.02 | % |  |  | 0.02 | % |  |  | 0.02 | % |  |  | 100 | % |  |  | 100 | %
Aerostar |  |  | 0.25 | % |  |  | 0.25 | % |  |  | 15.00 | % |  |  | 100 | % |  |  | 100 | %
Airplan |  |  | 0.88 | % |  |  | 0.88 | % |  |  | 0.88 | % |  |  | 100 | % |  |  | 100 | %
|  |  |  |  |  |  |  |  |  |  |  |  |  | More |  |  | Total estimate |
At January 1, 2018 |  | Due to expire |  |  | 1 to 90 |  |  | 91 to 180 |  |  | 181 to 365 |  |  | than 365 |  |  | 01/01/18 |
Mexico’s accounts receivables |  | Ps |  |  |  | Ps |  |  |  | Ps |  |  |  | Ps | 37,102 |  |  | Ps | 127,230 |  |  | Ps | 164,332 |
Mexico’s provision impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 37,102 |  |  |  | 127,230 |  |  |  | 164,332 |
Aerostar’s accounts receivables |  |  | 111,731 |  |  |  | 62,764 |  |  |  | 28,549 |  |  |  |  |  |  |  | 18,240 |  |  |  | 221,285 |
Aerostar’s provision impairment |  |  | 279 |  |  |  | 158 |  |  |  | 4,282 |  |  |  |  |  |  |  | 18,240 |  |  |  | 22,958 |
Airplan’s accounts receivables |  |  |  |  |  |  | 183,985 |  |  |  |  |  |  |  | 2,772 |  |  |  |  |  |  |  | 186,757 |
Airplan’s provision impairment |  |  |  |  |  |  | 1,619 |  |  |  |  |  |  |  | 2,772 |  |  |  |  |  |  |  | 4,391 |
Total provision estimate |  | Ps | 279 |  |  | Ps | 1,776 |  |  | Ps | 4,282 |  |  | Ps | 39,874 |  |  | Ps | 145,471 |  |  | Ps | 191,682 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | More |  |  | Total estimate |
At December 31, 2018 |  | Due to expire |  |  | 1 to 90 |  |  | 91 to 180 |  |  | 181 to 365 |  |  | than 365 |  |  | 31/12/2018 |
Mexico’s accounts receivables |  | Ps | 93 |  |  | Ps | 604 |  |  | Ps | 1,252 |  |  | Ps | 495 |  |  | Ps | 128,804 |  |  | Ps | 131,248 |
Mexico’s provision impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 495 |  |  |  | 128,804 |  |  |  | 129,299 |
Aerostar’s account receivables |  |  | 154,235 |  |  |  | 49,645 |  |  |  | 239 |  |  |  | 5,790 |  |  |  | 36,738 |  |  |  | 246,647 |
Aerostar’s provision impairment |  |  | 386 |  |  |  | 124 |  |  |  | 36 |  |  |  | 5,790 |  |  |  | 36,738 |  |  |  | 43,073 |
Airplan’s accounts receivables |  |  |  |  |  |  | 183,223 |  |  |  |  |  |  |  | 5,653 |  |  |  |  |  |  |  | 188,876 |
Airplan’s provision impairment |  |  |  |  |  |  | 1,612 |  |  |  |  |  |  |  | 5,653 |  |  |  |  |  |  |  | 7,265 |
Total provision estimate |  | Ps | 386 |  |  | Ps | 1,737 |  |  | Ps | 36 |  |  | Ps | 11,938 |  |  | Ps | 165,542 |  |  | Ps | 179,639 |

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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- References No definition available. + Details
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Namespace Prefix: | ifrs-full_
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