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v3.23.1

Land, furniture and equipment - Net: | 12 Months Ended
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Dec. 31, 2022
Land, furniture and equipment - Net: |
Land, furniture and equipment - Net: | Note 7 - Land, furniture and equipment - Net: At December 31, 2021, and 2022, the land furniture and equipment are made up as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | ​ | Foreign currency | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
​ |  | 1/1/2021 |  | translation |  | Additions |  | Disposals transfers |  | 12/31/2021
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Land | ​ | Ps. | 302,323 |  | Ps. | (35) |  | ​ | ​ |  | Ps. | (302,049) | ​ | Ps. | 239
Furniture & equipment | ​ | ​ | 117,062 |  | ​ | 131 |  | Ps. | 6,201 |  | ​ | (2,029) | ​ | ​ | 121,365
Machinery & equipment | ​ | ​ | 143,618 |  | ​ | 3,916 |  | ​ | 11,515 |  | ​ | ​ | ​ | ​ | 159,049
Computer equipment | ​ | ​ | 71,571 |  | ​ | 2,303 |  | ​ | 12,806 |  | ​ | ​ | ​ | ​ | 86,680
Transport equipment | ​ | ​ | 33,269 |  | ​ | 917 |  | ​ | 1,882 |  | ​ | ​ | ​ | ​ | 36,068
Improvements to leased | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
premises | ​ | ​ | 63,450 |  | ​ | 1,943 |  | ​ | 19,268 |  | ​ | (1,173) | ​ | ​ | 83,488
Accumulated depreciation | ​ | ​ | (226,908) |  | ​ | 757 | ​ | ​ | (78,053) |  | ​ | 1,905 | ​ | ​ | (302,299)
​ |  | Ps. | 504,385 |  | Ps. | 9,932 |  | Ps. | (26,381) |  | Ps. | (303,346) | ​ | Ps. | 184,590
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | ​ | Foreign currency | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​
​ |  | 1/1/2022 |  | translation |  | Additions |  | Disposals transfers |  | 12/31/2022
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Land |  | Ps. | 239 |  | Ps. | (46) |  | ​ | ​ |  | ​ | ​ | ​ | Ps. | 193
Furniture & equipment |  | ​ | 121,365 |  | ​ | (1,051) |  | Ps. | 14,578 |  | Ps. | (3,133) | ​ | ​ | 131,759
Machinery & equipment |  | ​ | 159,049 |  | ​ | (7,345) |  | ​ | 9,082 |  | ​ | ​ | ​ | ​ | 160,786
Computer equipment |  | ​ | 86,680 |  | ​ | (4,754) |  | ​ | 16,845 |  | ​ | ​ | ​ | ​ | 98,771
Transport equipment |  | ​ | 36,068 |  | ​ | (1,931) |  | ​ | 5,292 |  | ​ | ​ | ​ | ​ | 39,429
Improvements to leased |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​
premises |  | ​ | 83,488 |  | ​ | (3,500) |  | ​ | 13,012 |  | ​ | ​ | ​ | ​ | 93,000
Accumulated depreciation | ​ | ​ | (302,299) | ​ | ​ | 13,703 | ​ | ​ | (64,338) | ​ | ​ | ​ | ​ | ​ | (352,934)
​ |  | Ps. | 184,590 |  | Ps. | (4,924) | ​ | Ps. | (5,529) |  | Ps. | (3,133) | ​ | Ps. | 171,004
​ The consolidated depreciation expense for 2020, 2021 and 2022 was Ps.84,895, Ps.78.053 and Ps.67,548, respectively. This includes the depreciation of Aerostar for Ps.72,474, Ps.66,930 and Ps.57,693 and the depreciation of Airplan for Ps.1,834, Ps.909 and Ps.424 for the years ended December 31, 2020, 2021 and 2022, respectively, and which has been charged in aeronautical and non-aeronautical services costs, and administrative expenses. The depreciation expense for 2021 and 2022 for the right-of-use assets for consolidated leasing was Ps.6,467 and Ps.5,457 in Mexico, there was no recognition of right-of-use assets for leasing in Aerostar and Airplan. During the second quarter of 2021, FONATUR and the Company entered into an agreement to terminate the sales contract for the land of Huatulco, FONATUR paid the Company Ps.286,283 which was the price that the Company initially paid for the land.
7.1) | Right-of-use assets of leasing assets
As of December 31, 2021 and 2022, right-of-use assets associated with property leases, amounted to Ps.18,879 and Ps.24,451, respectively, and the associated liability amounted to approximately Ps.24,510 and Ps.23,547 respectively, which are not significant. Lease liabilities are measured at the present value of remaining lease payments, discounted at the interest rate of the lessee. The weighted average interest rates of the lessee applied to lease liabilities at January 1, 2022 were 9.2% and 9.7% for the new contracts of the year during 2021. The Company has executed a contract for the lease of corporate offices and commercial vehicles. The general terms of the lease contracts are shown below: Corporate offices in Mexico: Separate contract including the following terms and conditions: i) 5-year term; ii) monthly lease payments of USD28 (Ps.573 approximately); iii) a security deposit equivalent to 2-month rent; iv) the monthly base rent will be increased annually after the first year of the contract, in line with the increase in the US National Consumer Price Index; and v) in the event of nonpayment of principal, default interest will accrue at the most recent interest rate in US dollars published by the Wall Street Journal, with the Prime Rate in US dollars plus ten basis points. Lease of commercial vehicles in Mexico: A framework contract, governs our lease of commercial vehicles in Mexico, with separate contracts by vehicle, which includes the following terms and conditions: i) minimum term of 48 months; ii) monthly fixed payments and an extraordinary one-off rent payable in the first month; iii) cash value to be settled at the end of the minimum term; iv) the lessee shall have a preferential right to acquire the underlying assets at the end of the contractual term; and v) in the event of nonpayment of lease payments, default interest shall accrue at a monthly rate of 3%. The lease agreements and service contracts for which lease assets identified in accordance with IFRS 16 were not significant for the Company and they recognized each other within the Land, furniture and equipment, net. (See Note 17.8).

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