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Other accounts receivable, net

12 Months Ended

Dec. 31, 2018

Other accounts receivable, net

Other accounts receivable, net

8.  Other accounts receivable, net

An analysis of other accounts receivable at December 31, 2018 and 2017, is detailed below:

		2018			2017			2016
Current:
Credit cards		Ps.	96,646		Ps.	191,322		Ps.	253,374
Benefits from suppliers			68,946			—			—
Other accounts receivable			101,487			117,582			26,236
Other points of sales			71,054			54,719			23,867
Affinity credit card			55,172			40,517			8,950
Cargo clients			41,408			34,655			29,901
Travel agencies and insurance commissions			39,806			27,925			20,477
Marketing services receivable			7,999			13,435			11,070
Airport services			9,991			5,898			9,479
Employees			27,274			8,878			7,551
Insurance claims			—			1,345			55,815
			519,783			496,276			446,720
Allowance for credit losses			(11,304)			(17,809)			(19,317)
		Ps.	508,479		Ps.	478,467		Ps.	427,403

Accounts receivable have the following aging:

		2018			2018			Total			2017			2017			Total			2016			2016			Total
Days		Impaired			Not impaired			2018			Impaired			Not impaired			2017			Impaired			Not impaired			2016
0–30		Ps.	8,725		Ps.	388,644		Ps.	397,369		Ps.	16,962		Ps.	415,847		Ps.	432,809		Ps.	15,723		Ps.	398,721		Ps.	414,444
31–60			—			69,648			69,648			—			38,705			38,705			—			11,231			11,231
61–90			—			27,138			27,138			—			17,918			17,918			—			14,492			14,492
91–120			2,579			23,049			25,628			847			5,997			6,844			3,594			2,959			6,553
		Ps.	11,304		Ps.	508,479		Ps.	519,783		Ps.	17,809		Ps.	478,467		Ps.	496,276		Ps.	19,317		Ps.	427,403		Ps.	446,720

The movement in the allowance for credit losses from January 1, 2016 to December 31, 2018 is as follows:

Balance as of January 1, 2016		Ps.	(24,612)
Write-offs			14,459
Increase in allowance			(9,164)
Balance as of December 31, 2016			(19,317)
Write-offs			6,228
Increase in allowance			(4,720)
Balance as of December 31, 2017			(17,809)
Write-offs			17,126
Increase in allowance			(10,621)
Balance as of December 31, 2018		Ps.	(11,304)

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