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Leases (Tables) | 12 Months Ended
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Dec. 31, 2020
Presentation Of Leases For Lessee [Abstract] |
Schedule of Estimated Useful Life of Right of Use Assets | Our consolidated estimated useful lives of ROU assets as at December 31, 2020 and 2019 are as follows:
Sites |  | 1 – 30 years
International leased circuits |  | 3 – 7 years
Poles |  | 1 – 10 years
Domestic leased circuits |  | 4 – 10 years
Office buildings |  | 1 – 25 years
Co-located sites |  | 1 – 5 years
Schedule of Changes in Right of Use Assets | Our consolidated rollforward analysis of ROU assets as at December 31, 2020 and 2019 are as follows:
|  | Sites |  |  | International Leased Circuits |  |  | Poles |  |  | Domestic Leased Circuits |  |  | Office Buildings |  |  | Co-located Sites |  |  | Total |
|  | (in million pesos) |
As at December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances at beginning of the year |  |  | 8,980 |  |  |  | 3,779 |  |  |  | 607 |  |  |  | 551 |  |  |  | 298 |  |  |  | 11 |  |  |  | 14,226 |
Additions (Note 29) |  |  | 3,506 |  |  |  | 562 |  |  |  | 100 |  |  |  | 489 |  |  |  | 413 |  |  |  | 2 |  |  |  | 5,072 |
Asset retirement obligation |  |  | 1,679 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 124 |  |  |  | — |  |  |  | 1,803 |
Modifications |  |  | 319 |  |  |  | — |  |  |  | 19 |  |  |  | 174 |  |  |  | 91 |  |  |  | (2 | ) |  |  | 601 |
Termination |  |  | (72 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (20 | ) |  |  | — |  |  |  | (92 | )
Balances at end of the year |  |  | 14,412 |  |  |  | 4,341 |  |  |  | 726 |  |  |  | 1,214 |  |  |  | 906 |  |  |  | 11 |  |  |  | 21,610 |
Accumulated depreciation and amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances at beginning of the year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Termination |  |  | 44 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14 |  |  |  | — |  |  |  | 58 |
Modifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | 1 |  |  |  | 4 |
Charges from asset retirement obligation |  |  | (1,297 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (92 | ) |  |  | — |  |  |  | (1,389 | )
Depreciation |  |  | (2,673 | ) |  |  | (834 | ) |  |  | (340 | ) |  |  | (186 | ) |  |  | (358 | ) |  |  | (2 | ) |  |  | (4,393 | )
Balances at end of the year |  |  | (3,926 | ) |  |  | (834 | ) |  |  | (340 | ) |  |  | (183 | ) |  |  | (436 | ) |  |  | (1 | ) |  |  | (5,720 | )
Net book value as at December 31, 2019 |  |  | 10,486 |  |  |  | 3,507 |  |  |  | 386 |  |  |  | 1,031 |  |  |  | 470 |  |  |  | 10 |  |  |  | 15,890 |
As at December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances at beginning of the year |  |  | 14,412 |  |  |  | 4,341 |  |  |  | 726 |  |  |  | 1,214 |  |  |  | 906 |  |  |  | 11 |  |  |  | 21,610 |
Additions (Note 29) |  |  | 3,538 |  |  |  | 2,600 |  |  |  | 2,576 |  |  |  | 39 |  |  |  | 582 |  |  |  | — |  |  |  | 9,335 |
Asset retirement obligation |  |  | 556 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 172 |  |  |  | — |  |  |  | 728 |
Termination |  |  | (158 | ) |  |  | (1,181 | ) |  |  | — |  |  |  | — |  |  |  | (24 | ) |  |  | — |  |  |  | (1,363 | )
Modifications |  |  | (294 | ) |  |  | (1,472 | ) |  |  | 79 |  |  |  | 41 |  |  |  | (52 | ) |  |  | (2 | ) |  |  | (1,700 | )
Adjustments |  |  | (3 | ) |  |  | — |  |  |  | (11 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (14 | )
Reclassification |  |  | (197 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 197 |  |  |  | — |  |  |  | — |
Balances at end of the year |  |  | 17,854 |  |  |  | 4,288 |  |  |  | 3,370 |  |  |  | 1,294 |  |  |  | 1,781 |  |  |  | 9 |  |  |  | 28,596 |
Accumulated depreciation and amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances at beginning of the year |  |  | (3,926 | ) |  |  | (834 | ) |  |  | (340 | ) |  |  | (183 | ) |  |  | (436 | ) |  |  | (1 | ) |  |  | (5,720 | )
Termination |  |  | 113 |  |  |  | 223 |  |  |  | — |  |  |  | — |  |  |  | 37 |  |  |  | — |  |  |  | 373 |
Adjustments |  |  | 2 |  |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 2 |
Modifications |  |  | 3 |  |  |  | — |  |  |  | (7 | ) |  |  | — |  |  |  | (4 | ) |  |  | — |  |  |  | (8 | )
Depreciation (Note 3) |  |  | (2,764 | ) |  |  | (735 | ) |  |  | (620 | ) |  |  | (244 | ) |  |  | (574 | ) |  |  | (3 | ) |  |  | (4,940 | )
Reclassification |  |  | 17 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (17 | ) |  |  | — |  |  |  | — |
Balances at end of the year |  |  | (6,556 | ) |  |  | (1,346 | ) |  |  | (967 | ) |  |  | (427 | ) |  |  | (993 | ) |  |  | (4 | ) |  |  | (10,293 | )
Net book value as at December 31, 2020 |  |  | 11,298 |  |  |  | 2,942 |  |  |  | 2,403 |  |  |  | 867 |  |  |  | 788 |  |  |  | 5 |  |  |  | 18,303 |
Summary of Amounts Recognized in Consolidated Income Statements | The following amounts are recognized in our consolidated income statements for the years ended December 31, 2020 and 2019:
|  | 2020 |  |  | 2019 |
|  | (in million pesos) |
Depreciation expense of ROU assets (Note 3) |  |  | 4,940 |  |  |  | 4,393 |
Interest expense on lease liabilities (Note 5) |  |  | 1,125 |  |  |  | 1,061 |
Variable lease payments (included in general and administrative expenses) (Note 5) |  |  | 764 |  |  |  | 708 |
Expenses relating to short-term leases (included in general and administrative expenses) (Note 5) |  |  | 618 |  |  |  | 378 |
Expenses relating to leases of low-value assets (included in general and administrative expenses) (Note 5) |  |  | 2 |  |  |  | 204 |
Total amount recognized in consolidated income statements |  |  | 7,449 |  |  |  | 6,744 |
Schedule of Changes in Lease Liabilities | Our consolidated rollforward analysis of lease liabilities as at December 31, 2020 and 2019 are as follows:
|  | 2020 |  |  | 2019 |
|  | (in million pesos) |
Balances at beginning of the year |  |  | 16,315 |  |  |  | 15,233 |
Additions (Note 29) |  |  | 11,122 |  |  |  | 5,065 |
Accretion on lease liabilities (Note 5) |  |  | 1,125 |  |  |  | 1,061 |
Foreign exchange losses – net |  |  | (171 | ) |  |  | (12 | )
Termination |  |  | (1,188 | ) |  |  | (96 | )
Lease modifications |  |  | (1,397 | ) |  |  | 463 |
Settlement of obligations |  |  | (5,781 | ) |  |  | (5,399 | )
Balances at end of the year (Notes 3 and 29) |  |  | 20,025 |  |  |  | 16,315 |
Less current portion of lease liabilities (Note 28) |  |  | 4,043 |  |  |  | 3,215 |
Noncurrent portion of lease liabilities (Note 28) |  |  | 15,982 |  |  |  | 13,100 |
Summary of Operating Lease Commitments | Future minimum rentals receivable under non-cancellable operating leases as at December 31, 2020 and 2019 are as follows.
|  | 2020 |  |  | 2019 |
|  | (in million pesos) |
Within one year |  |  | 48 |  |  |  | 54 |
After one year but not more than five years |  |  | — |  |  |  | 48 |
More than five years |  |  | — |  |  |  | — |
|  |  | 48 |  |  |  | 102 |

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