XML 93 R61.htm IDEA: XBRL DOCUMENT
v3.25.1

Valuation and qualifying accounts (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Schedule of valuation and qualifying accounts | The following table presents the information required by Rule 12-09 of Regulation S-X regarding valuation and qualifying accounts for each of the periods presented:
Description |  | Balance at beginning of period |  | Additions (i) |  | Deductions (ii) |  | Remeasurement/Translation |  | Balance at end of period
Year ended December 31, 2024: |  |  |  |  |  |  |  |  |  |
Deducted from assets accounts: |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts (iii) |  | $ | 1,440 |  |  | $ | 766 |  |  | $ | (1,636) |  |  | $ | (179) |  |  | $ | 391 |
Valuation allowance on deferred tax assets |  | 218,674 |  |  | 32,999 |  |  | (10,631) |  |  | (36,144) |  |  | 204,898 |
Reported as liabilities: |  |  |  |  |  |  |  |  |  |
Provision for contingencies |  | 50,619 |  |  | 7,620 |  |  | (19,072) |  |  | (8,811) |  |  | 30,356 |
Total |  | $ | 270,733 |  |  | $ | 41,385 |  |  | $ | (31,339) |  |  | $ | (45,134) |  |  | $ | 235,645 |
Year ended December 31, 2023: |  |  |  |  |  |  |  |  |  |
Deducted from assets accounts: |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts (iii) |  | $ | 849 |  |  | $ | 838 |  |  | $ | (309) |  |  | $ | 62 |  |  | $ | 1,440 |
Valuation allowance on deferred tax assets |  | 201,414 |  |  | 34,029 |  |  | (11,458) |  |  | (5,311) |  |  | 218,674 |
Reported as liabilities: |  |  |  |  |  |  |  |  |  |
Provision for contingencies |  | 44,839 |  |  | 24,893 |  |  | (22,022) |  |  | 2,909 |  |  | 50,619 |
Total |  | $ | 247,102 |  |  | $ | 59,760 |  |  | $ | (33,789) |  |  | $ | (2,340) |  |  | $ | 270,733 |
Year ended December 31, 2022: |  |  |  |  |  |  |  |  |  |
Deducted from assets accounts: |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts (iii) |  | $ | 874 |  |  | $ | 732 |  |  | $ | (715) |  |  | $ | (42) |  |  | $ | 849 |
Valuation allowance on deferred tax assets |  | 186,239 |  |  | 63,163 |  |  | (5,453) |  |  | (42,535) |  |  | 201,414 |
Reported as liabilities: |  |  |  |  |  |  |  |  |  |
Provision for contingencies |  | 34,086 |  |  | 27,182 |  |  | (16,224) |  |  | (205) |  |  | 44,839 |
Total |  | $ | 221,199 |  |  | $ | 91,077 |  |  | $ | (22,392) |  |  | $ | (42,782) |  |  | $ | 247,102 |
(i)Additions in valuation allowance on deferred tax assets are charged to income tax expense, net. Additions in provision for contingencies are explained as follows: Fiscal years 2024, 2023 and 2022 – Relate to the accrual of $7,201, $24,260 and $27,041, respectively, and a reclassification of $419, $633, and $141 during fiscal years 2024, 2023 and 2022, respectively. See Note 18 for details. (ii)Deductions in valuation allowance on deferred tax assets are charged to income tax expense, net. Deductions in provision for contingencies are explained as follows: Corresponds to the settlements amounting to $19,072; $22,022 and $16,224 during fiscal years 2024, 2023 and 2022, respectively as discussed in Note 18. (iii)Presented in the consolidated balance sheet as follows: $294, $1,330 and $460 as of December 31, 2024, 2023 and 2022, respectively, within Accounts and notes receivable, net and $97 and $110 and $389 as of December 31, 2024, 2023 and 2022, respectively, within Other receivables.

X
- Definition Schedule Of Valuation And Qualifying Accounts [Table Text Block] + References No definition available. + Details
Name: | arco_ScheduleOfValuationAndQualifyingAccountsTableTextBlock
Namespace Prefix: | arco_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | srt_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | srt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration