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Intangible assets, airport concessions and goodwill - Net: (Tables)
 12 Months Ended
Dec. 31, 2018
Service concession arrangements [Abstract]  
Disclosure of detailed information about intangible assets [text block]
The movements of intangible assets of airport concessions in the periods presented in the consolidated financial statements are as follows:
 
 
 
 
 
 
Business
 
 
Foreign currency
 
 
 
 
 
 
 
 
 
 
 
 
12/31/2016
 
 
acquisition
 
 
translation
 
 
Additions 
(**)
 
 
Disposals transfers
 
 
12/31/2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Concessions (Regulated
activity)
 
Ps
27,639,119
 
 
Ps
20,487,170
 
 
Ps
484,045
 
 
Ps
1,449,729
 
 
Ps
 
 
 
Ps
50,060,063
 
Licences and ODC
 
 
205,527
 
 
 
 
 
 
 
 
 
 
 
18,915
 
 
 
 
 
 
 
224,442
 
Commercial Right’s (Non-regulated 
Activity)
 
 
 
 
 
 
6,053,820
 
 
 
140,951
 
 
 
 
 
 
 
 
 
 
 
6,194,771
 
Goodwill
 
 
 
 
 
 
7,081,220
 
 
 
2,115,334
 
 
 
 
 
 
 
 
 
 
 
7,296,554
 
Goodwill’s impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(4,719,096
)
 
 
 
 
 
 
(4,719,096
)
Accumulated amortization
 
 
(7,560,520
)
 
 
 
 
 
 
 
 
 
 
(1,143,211
)
 
 
 
 
 
 
(8,703,731
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ps
20,284,126
 
 
Ps
33,622,210
 
 
Ps
840,330
 
 
Ps
(4,393,663
)
 
Ps
 
 
 
Ps
50,353,003
 
 
 
 
 
 
 
Foreign currency
 
 
 
 
 
 
 
 
 
 
 
 
12/31/2017
 
 
translation
 
 
Additions 
(*)
 
 
Disposals transfers
 
 
12/31/2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Concessions (Regulated
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Activity)
 
Ps
49,423,536
 
 
Ps
(468,600
)
 
Ps
105,512
 
 
Ps
900,805
 
 
Ps
49,961,253
 
Contracts assets
 
 
636,527
 
 
 
 
 
 
 
935,774
 
 
 
(900,805
)
 
 
671,496
 
Licences and ODC
 
 
224,442
 
 
 
 
 
 
 
25,229
 
 
 
 
 
 
 
249,671
 
Commercial Right’s (Unregulated
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Activity)
 
 
6,194,771
 
 
 
336,860
 
 
 
 
 
 
 
 
 
 
 
6,531,631
 
Goodwill
 
 
2,577,458
 
 
 
(10,093
)
 
 
 
 
 
 
 
 
 
 
2,567,365
 
Goodwill’s impairment
 
 
(8,703,731
)
 
 
25,080
 
 
 
(1,716,443
)
 
 
 
 
 
 
(10,395,094
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ps
50,353,003
 
 
Ps
(116,753
) 
 
Ps
(649,928
)
 
Ps
 
 
 
Ps
49,586,322
 
 
(*)
The most significant additions made in 2018 are a) improvements to the facilities at terminal buildings 3 and 4 at the Cancún Airport; b) construction of the federal inspection station and  outfitting for operations at the LMM Airport and c) expansion to the national and international passenger terminal area, expansion of the international apron, advances in the construction of the cargo terminal at the Rionegro airport and extension of the passenger terminal and construction of the service center at Quibdó.
 
(**)
The most significant additions includes: a)
Improvements in the installation of the terminal 3 building at Cancún Airport; b) Construction of the new terminal 4 building at Cancún Airport
; c) Supply and installation of passenger boarding bridges in the terminals 3 and 4 buildings; d) Expansion of the commercial platform of the terminal 3 building; e) Construction of earth fills and pavement for the terminal 4 platform, and f) Construction of wheel treads, connector, and head rests in Cancún Airport.
Disclosure of detailed information about allocation of goodwill for operating segment [Text Block]
Goodwill is assigned to the operating segments that are expected to benefit from the synergies of the business combination, regardless of whether other assets or liabilities of the acquired entities are assigned. The following is a summary of the allocation of goodwill for each operating segment:
 
 
 
2017 and 2018
 
 
 
 
 
Aerostar (Note 1.1)
 
Ps
887,169
 
Airplan (Note 1.2)
 
 
1,474,955
 
 
 
 
 
 
 
 
Ps
2,362,124
 
Disclosure of detailed information about goodwill after adjusting impairment loss [Text Block]
As a result of the passage of Hurricane Maria on the island of Puerto Rico on September 20, 2017, which affected the infrastructure of the LMM airport as well as causing severe damage to the rest of the island that impacted the expected future flows of Aerostar the Company recognized an impairment of Ps.4,719,096 in cost of aeronautical and non-aeronautical services within operating costs and expenses. As a result of the above, the Administration also carried out impairment tests on the intangible asset of the concession, without determining a deterioration to be recognized. Remaining a net effect, as shown below:
 
Goodwill (Note 1.1)
 
Ps
5,606,265
 
Impairment (Note 4)
 
 
(4,719,096
)
 
 
 
 
 
 
 
Ps
887,169
 
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]
For the determination of fair value less costs to sell, projections of cash flows approved by the Administration are used, covering a period of 36 years in the case of Aerostar and 15 years in the case of Airplan, which are the remaining years of the airport concessions.
 
For each CGU with a significant amount of goodwill, the key assumptions are the following:
 
 
 
2018
 
 
2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Airplan
 
 
Aerostar
 
 
Airplan
 
 
Aerostar
 
 
 
%
 
 
%
 
 
%
 
 
%
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Discount rate
 
 
10.46
 
 
 
10.93
 
 
 
10.07
 
 
 
10.00
 
Discount rate for the value in use method
 
 
15.12
 
 
 
11.75
 
 
 
15.12
 
 
 
11.75
 
Annual average of revenue growth
 
 
3.10
 
 
 
4.14
 
 
 
3.10
 
 
 
2.44
 
Output passenger growth rate
 
 
4.50
 
 
 
2.50
 
 
 
3.80
 
 
 
1.88
 
Level of the fair value hierarchy of value
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
recoverable from the CGU
 
 
3
 
 
 
3
 
 
 
3
 
 
 
3