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Accounts receivable - Net: | 12 Months Ended
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Dec. 31, 2019
Accounts receivable - Net: |
Accounts receivable - Net: | Note 6 - Accounts receivable - Net:
|  | December 31,
|  | 2018 |  | 2019
Clients |  | Ps. | 991,033 |  | Ps. | 1,195,559
Less: impairment provision |  |  | (179,639) |  |  | (191,766)
Adoption effect IFRS 9 |  |  | (18,284) |  |  |
Total accounts receivable |  | Ps. | 793,110 |  | Ps. | 1,003,793
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, 2018 and 2019 amounted to Ps.600,518 and Ps.615,223, respectively. At December 31, 2019, the total balance of unimpaired past due accounts receivable was Ps.580,914 (Ps.424,262 at December 31, 2018). These accounts relate to a number of independent clients that do not have a recent history of non-compliance. The movements in the impairment provision are as follows:
Provision for impairment at January 1, 2018 |  | Ps. | 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 |  |  | 179,639
Application, net of Mexico's estimate during the period |  |  | (369)
Application, net of Aerostar's estimate during the period |  |  | (5,585)
Airplan's provision impairment |  |  | 18,081
Provision for impairment at December 31,2019 |  | Ps. | 191,766
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 and 2019. The expected loss rates are based on the profiles for payment of sales in a 12‑month period prior to December 31, 2018 and 2019 or January 1, 2018 and 2019, 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 December 31, 2019 was determined as follows for accounts receivable and for contract assets:
|  |  |  |  |  |  |  |  |  | More than |
|  | Due to expire |  | 1 to 90 |  | 91 to 180 |  | 181 to 365 |  | 365 |
Expected loss rate: |  |  |  |  |  |  |  |  |  |  |
Mexico |  | 0.02 | % | 0.02 | % | 0.02 | % | 100 | % | 100 | %
Aerostar |  | 1.00 | % | 2.5% - 5.0 | % | 15.00 | % | 50 | % | 100 | %
Airplan |  | 0.83 | % | 0.83 | % | 0.83 | % | 100 | % | 100 | %
|  |  |  |  |  |  |  |  |  |  |  |  |  | Moren |  | Total estimate
|  | Due to expire |  | 1 to 90 |  | 91 to 180 |  | 181 to 365 |  | than 365 |  | 12/31/2018
At December 31, 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 accounts receivables |  |  | 154,235 |  |  | 49,645 |  |  | 239 |  |  | 5,790 |  |  | 36,738 |  |  | 246,647
Aerostar’s provision impairment |  |  | 386 |  |  | 124 |  |  | 36 |  |  | 5,790 |  |  | 36,738 |  |  | 43,074
Airplan’s accounts receivables |  |  |  |  |  | 183,223 |  |  |  |  |  | 5,653 |  |  |  |  |  | 188,876
Airplan’s provision impairment |  |  |  |  |  | 1,613 |  |  |  |  |  | 5,653 |  |  |  |  |  | 7,266
Total estimate |  | Ps. | 386 |  | Ps. | 1,737 |  | Ps. | 36 |  | Ps. | 11,938 |  | Ps. | 165,542 |  | Ps. | 179,639
|  |  |  |  |  |  |  |  |  |  |  |  |  | More |  | Total estimate
|  | Due to expire |  | 1 to 90 |  | 91 to 180 |  | 181 to 365 |  | than 365 |  | 12/31/2019
At December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mexico’s accounts receivables |  |  | — |  | Ps. | 1,012 |  | Ps. | 1,733 |  | Ps. | 126 |  | Ps. | 128,930 |  | Ps. | 131,801
Mexico’s provision impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 128,930 |  |  | 128,930
Aerostar’s account receivables |  | Ps. | 159,796 |  |  | 97,697 |  |  | 2,176 |  |  | 712 |  |  | 31,236 |  |  | 291,617
Aerostar’s provision impairment |  |  | 1,599 |  |  | 3,611 |  |  | 544 |  |  | 499 |  |  | 31,236 |  |  | 37,489
Airplan’s accounts receivables |  |  |  |  |  | 114,858 |  |  | 52,410 |  |  | 15,357 |  |  | 8,602 |  |  | 191,227
Airplan’s provision impairment |  |  |  |  |  | 953 |  |  | 435 |  |  | 15,357 |  |  | 8,602 |  |  | 25,347
Total estimate |  | Ps. | 1,599 |  | Ps. | 4,564 |  | Ps. | 979 |  | Ps. | 15,856 |  | Ps. | 168,768 |  | Ps. | 191,766

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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 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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