XML 377 R24.htm IDEA: XBRL DOCUMENT

OTHER INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2023

Intangible assets other than goodwill [abstract]

NOTE 18 – OTHER INTANGIBLE ASSETS

The following table shows the movements of the other intangible assets during years ended on December 31, 2023, 2022 and 2021:


	Internally generated				Separate
	Developing		In use		acquisition		Total
Balance as of January 1, 2021	Ps.	473,204	Ps.	227,555	Ps.	922,911	Ps.	1,623,670
Capitalizations / Acquisitions / Purchases		376,344		—		106,184		482,528
Amortization		—		(44,916)		(192,712)		(237,628)
Impairment loss		—		—		(3,000)		(3,000)
Transfers		(290,425)		197,235		93,190		—
Withdrawals		(9,962)		(918)		(7,826)		(18,706)
Discontinued operations ⁽¹⁾		13,538		—		(90,873)		(77,335)
Reclassification BAC ⁽²⁾		—		—		93,639		93,639
Effect of movements in exchange rates		562		—		22,312		22,874
Balance as of December 31, 2021	Ps.	563,261	Ps.	378,956	Ps.	943,825	Ps.	1,886,042
Capitalizations / Acquisitions / Purchases		494,055		—		105,623		599,678
Amortization		—		(70,538)		(187,379)		(257,917)
Transfers		(252,193)		155,588		96,605		—
Withdrawals		(3,619)		(46)		(1,335)		(5,000)
Discontinued operations ⁽¹⁾		—		—		(23,239)		(23,239)
Reclassification BAC ⁽²⁾		(13,538)		—		(177,432)		(190,970)
Effect of movements in exchange rates		1,720		—		29,844		31,564
Balance as of December 31, 2022	Ps.	789,686	Ps.	463,960	Ps.	786,512	Ps.	2,040,158
Capitalizations / Acquisitions / Purchases		629,807		—		52,889		682,696
Amortization		—		(89,949)		(187,073)		(277,022)
Transfers		(191,381)		111,365		80,016		—
Withdrawals		(11,244)		—		(1,962)		(13,206)
Arrangement of entities ⁽³⁾		(14,333)		—		(459)		(14,792)
Effect of movements in exchange rates		(1,092)		—		(34,315)		(35,407)
Balance as of December 31, 2023	Ps.	1,201,443	Ps.	485,376	Ps.	695,608	Ps.	2,382,427

(1)

See note 1.1 “Discontinued operations of BAC Holding”.

(2)

Correspond to reclassification for comparability of the movements of BAC Holding consider the deconsolidation of this entity during year 2022.

(3)

Includes the sale of Peajes Electrónicos.