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v3.23.1

Intangible assets, airport concessions and goodwill - Net: (Tables) | 12 Months Ended
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Dec. 31, 2022
Intangible assets, airport concessions and goodwill - Net: |
Schedule of movements of intangible assets of airport concessions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | Foreign currency |  | ​ |  |  | ​ |  |  | ​ |
​ |  | 1/1/2021 |  | translation |  | Additions (**) |  | Transfers |  | 12/31/2021
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Concessions (Regulated Activity) | ​ | Ps. | 52,685,526 | ​ | Ps. | (284,573) | ​ | Ps. | 219,336 | ​ | Ps. | 2,113,556 | ​ | Ps. | 54,733,845
Contracts assets | ​ | ​ | 3,704,065 | ​ | ​ | 8,403 | ​ | ​ | 3,146,143 | ​ | ​ | (2,113,556) | ​ | ​ | 4,745,055
Contractor advance | ​ | ​ | 431,805 | ​ | ​ | (104) | ​ | ​ | 278,496 | ​ | ​ | ​ | ​ | ​ | 710,197
Licences and ODC | ​ | ​ | 364,727 | ​ | ​ | ​ | ​ | ​ | 27,685 | ​ | ​ | ​ | ​ | ​ | 392,412
Commercial Right’s (Unregulated Activity) | ​ | ​ | 6,490,236 | ​ | ​ | 182,071 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 6,672,307
Goodwill | ​ | ​ | 2,567,365 | ​ | ​ | 35,877 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 2,603,242
Accumulated amortization | ​ | ​ | (14,061,413) | ​ | ​ | 92,993 | ​ | ​ | (1,915,289) | ​ | ​ | ​ | ​ | ​ | (15,883,709)
​ | ​ | Ps. | 52,182,311 | ​ | Ps. | 34,667 | ​ | Ps. | 1,756,371 | ​ | Ps | — | ​ | Ps. | 53,973,349
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Foreign currency | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 1/1/2022 |  | translation |  | Additions (*) |  | Transfers |  | 12/31/2022
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Concessions (Regulated Activity) |  | Ps. | 54,733,845 |  | Ps. | (1,850,332) |  | Ps. | 134,622 |  | Ps. | 3,424,706 | ​ | Ps. | 56,442,841
Contracts assets |  | ​ | 4,745,055 |  | ​ | (19,605) |  | ​ | 2,692,694 |  | ​ | (3,424,706) | ​ | ​ | 3,993,438
Contractor advance | ​ | ​ | 710,197 | ​ | ​ | (67) | ​ | ​ | (332,033) | ​ | ​ | ​ | ​ | ​ | 378,097
Licences and ODC |  | ​ | 392,412 |  | ​ | ​ |  | ​ | 27,027 |  | ​ | ​ | ​ | ​ | 419,439
Commercial Right’s (Unregulated Activity) |  | ​ | 6,672,307 |  | ​ | (324,598) |  | ​ | ​ |  | ​ | ​ | ​ | ​ | 6,347,709
Goodwill |  | ​ | 2,603,242 |  | ​ | (133,864) |  | ​ | ​ |  | ​ | ​ | ​ | ​ | 2,469,378
Accumulated amortization |  | ​ | (15,883,709) |  | ​ | 485,787 |  | ​ | (1,994,899) |  | ​ | ​ | ​ | ​ | (17,392,821)
​ |  | Ps. | 53,973,349 |  | Ps. | (1,842,679) |  | Ps. | 527,411 |  | Ps. | — | ​ | Ps. | 52,658,081
(*) | Within the most significant additions in 2021 are: In Mexico a) the continuation of the expansion works of the terminal building, commercial platform and roads at the Merida Airport; b) the continuation of the expansion works of terminal 3 and expansion works of terminal 4, expansion of taxiways, expansion of platforms and roads at Cancun Airport, c) New terminal in Tapachula Airport. At Aerostar, the most significant addition is the expansion works of Terminal D at the LMM Airport.
(**) | Within the most significant additions in 2022 are: In Mexico a) the continuation of the expansion works of the terminal building, commercial platform and roads at the Merida Airport; b) the continuation of the expansion works of terminal 3 and expansion works of terminal 4, expansion of taxiways, expansion of platforms and roads at Cancun Airport. At Aerostar, the most significant addition is the expansion works of Terminal D at the LMM Airport.
Schedule of allocation of goodwill for each operating segment | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2021 | ​ | 2022
Aerostar |  | Ps. | 997,644 | ​ | Ps. | 930,231
Airplan |  | ​ | 1,605,598 | ​ | ​ | 1,539,147
​ |  | Ps. | 2,603,242 | ​ | Ps. | 2,469,378
​
Schedule of expected probability weighted cash flows | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2022 |
​ | ​ | Airplan | ​ | Aerostar | ​ | Airplan | ​ | Aerostar |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Negative scenario |  | 20.00 | % | 15.00 | % | 15.00 | % | 15.00 | %
Base scenario |  | 70.00 | % | 75.00 | % | 75.00 | % | 75.00 | %
Positive scenario |  | 10.00 | % | 10.00 | % | 10.00 | % | 10.00 | %
​ | ​ | 100.00 | % | 100.00 | % | 100.00 | % | 100.00 | %
​
Schedule of CGU with a significant amount of goodwill |
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 |
​ |  | Airplan |  | Aerostar |
Discount rate |  | 8.57 | % | 9.26 | %
Operating costs and expenses annual average |  | 3.00 | % | 3.00 | %
Passenger growth rate in the recovery period of each CGU |  | 18.96 | % | — | *
Recovery period(years) |  | 1 |  | — | *
Average growth rate of passengers in the period |  |  |  |  | ​
after the recovery of passengers for each CGU |  | 4.90 | % | 1.70 | %
Hierarchy level of the fair value of the recoverable of the CGU |  | 3 |  | 3 | ​
​ * This CGU recovered its passenger levels during 2021, taking into account 2019.
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​
​ |  | Airplan |  | Aerostar |
​ | ​ | ​ | ​ |  | ​
Discount rate |  | 15.31 | % | 10.21 | %
Operating costs and expenses annual average |  | 4.00 | % | 3.90 | %
Passenger growth rate in the recovery period of each CGU |  | — | ** | — | ​
Recovery period(years) | ​ | — | ** | — | ​
Average growth rate of passengers in the period after the recovery of passengers for each CGU | ​ | 4.79 | % | 2.50 | %
Hierarchy level of the fair value of the recoverable of the CGU |  | 3 | ​ | 3 | ​
​ ** This CGU recovered its passenger levels during 2022, taking into account 2019.

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