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OTHER ACCOUNTS RECEIVABLE, NET | 12 Months Ended
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Dec. 31, 2023
Disclosure of other accounts receivables [abstract] |
OTHER ACCOUNTS RECEIVABLE, NET | NOTE 12 – OTHER ACCOUNTS RECEIVABLE, NET Balances of other accounts receivable, net of impairment losses, comprise the following as of December 31, 2023 and 2022: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | December 31, |  | December 31,
​ |  | Note |  | 2023 |  | 2022
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Contract assets |  | 12.1 |  | Ps. | 17,821,214 |  | Ps. | 16,161,187
Other accounts receivable |  | 12.2 | ​ | ​ | 8,181,675 | ​ | ​ | 7,601,802
Total other accounts receivable |  |  |  | ​ | 26,002,889 |  | ​ | 23,762,989
Loss allowance |  | 4.1.5 | ​ | ​ | (385,664) | ​ | ​ | (382,416)
Total other accounts receivable, net |  |  |  | Ps. | 25,617,225 |  | Ps. | 23,380,573
​ 12.1 Financial assets in concession arrangements The following table provides information about assets from contracts with customers as of December 31, 2023 and 2022: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Contract assets |  | December 31, 2023 |  | December 31, 2022
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets in concession arrangements rights at fair value (1) |  | Ps. | 3,830,916 |  | Ps. | 3,507,231
Financial assets in concession arrangements rights at amortized cost (1) | ​ | ​ | 13,990,298 | ​ | ​ | 12,653,956
Gross balance of other accounts receivable | ​ | Ps. | 17,821,214 | ​ | Ps. | 16,161,187
Loss allowance (2) | ​ | ​ | (8,394) | ​ | ​ | (8,171)
Total contract assets |  | Ps. | 17,812,820 |  | Ps. | 16,153,016
(1) | See note 16 details regarding concession arrangements rights.
(2) | See reconciliations simplified approach and general approach loss allowance on note 4.1.5.
​ ​ 12.2 Other accounts receivable The detailed information of other accounts receivable measured at amortized cost, except for prepaid expenses, as of December 31, 2023 and 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Other accounts receivable | ​ | December 31, 2023 | ​ | December 31, 2022
Accounts receivable for goods and services sales in Non-financial sector companies | ​ | Ps. | 1,469,899 | ​ | Ps. | 1,455,555
Debtors | ​ | ​ | 1,889,732 | ​ | ​ | 2,061,364
Credit card compensations and network compensations | ​ | ​ | 1,348,140 | ​ | ​ | 658,721
Payment in advance | ​ | ​ | 760,877 | ​ | ​ | 633,358
Government | ​ | ​ | 579,701 | ​ | ​ | 577,117
Conditional contributions | ​ | ​ | 712,135 | ​ | ​ | 694,018
Taxes | ​ | ​ | 35,667 | ​ | ​ | 30,862
Others | ​ | ​ | 1,385,524 | ​ | ​ | 1,490,807
Gross balance of other accounts receivable | ​ | Ps. | 8,181,675 | ​ | Ps. | 7,601,802
Loss allowance | ​ | ​ | (377,270) | ​ | ​ | (374,245)
Other accounts receivable, net | ​ | Ps. | 7,804,405 | ​ | Ps. | 7,227,557
​

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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 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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