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Trade Notes and Accounts Receivable, Net | 12 Months Ended
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Dec. 31, 2019
Trade Notes and Accounts Receivable, Net |
Trade Notes and Accounts Receivable, Net | 7.Trade Notes and Accounts Receivable, Net Trade notes and accounts receivable, net as of December 31, 2019 and 2018, consisted of:
|  | 2019 |  | 2018
Non-interest bearing notes received from customers as deposits and advances mainly in connection with annual (“upfront basis”) and from time to time (“scatter basis”) prepayments (see Note 2 (p)) |  | Ps. | 4,188,293 |  | Ps. | 12,676,363
Trade accounts receivable |  |  | 15,144,534 |  |  | 11,451,803
Loss allowance |  |  | (4,846,643) |  |  | (4,379,316)
|  | Ps. | 14,486,184 |  | Ps. | 19,748,850
As of December 31, 2019 and 2018, the aging analysis of the trade notes and accounts receivable that were past due is as follows:
|  | 2019 |  | 2018
1 to 90 days |  | Ps. | 4,180,830 |  | Ps. | 4,104,913
91 to 180 days |  |  | 1,182,634 |  |  | 1,291,493
More than 180 days |  |  | 4,706,908 |  |  | 4,638,228
The carrying amounts of the Group’s trade notes and account receivables denominated in other than peso currencies are as follows:
|  | 2019 |  | 2018
U.S. dollar |  | Ps. | 3,610,639 |  | Ps. | 2,829,234
Other currencies |  |  | 45,114 |  |  | 107,510
At December 31 |  | Ps. | 3,655,753 |  | Ps. | 2,936,744
Movements on the Group for loss allowance of trade notes and account receivables are as follows:
|  | 2019 |  | 2018
At January 1 |  | Ps. | (4,379,316) |  | Ps. | (3,657,079)
Impairment provision |  |  | (1,549,801) |  |  | (1,402,555)
Initial adoption of IFRS 9 (see Note 28) |  |  | — |  |  | (281,594)
Write-off of receivables |  |  | 996,185 |  |  | 961,912
Reclassification to current assets to held for sale |  |  | 86,289 |  |  | —
At December 31 |  | Ps. | (4,846,643) |  | Ps. | (4,379,316)
The maximum exposure to credit risk of the trade notes and accounts receivable as of December 31, 2019 and 2018 is the carrying value of each class of receivables mentioned above.

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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 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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