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Other accounts receivable, net

12 Months Ended

Dec. 31, 2022

8. Other accounts receivable, net

An analysis of other accounts receivable as of December 31, 2022 and 2021, is detailed below:


	2022		2021
Current:
Credit cards	US$	43,942	US$	36,924
Benefits from suppliers		11,491		516
Affinity credit card		9,432		—
Other accounts receivable		4,448		1,636
Cargo clients		4,291		2,516
Travel agencies and insurance commissions		3,731		1,645
Other points of sales		1,968		6,848
Airport services		287		—
Employees		68		760
Marketing services receivable		—		34
		79,658		50,879
Allowance for expected credit losses		(809)		(615)
	US$	78,849	US$	50,264

Accounts receivable have the following aging:

2022

Total

2021

Total

Days

Impaired

Not impaired

2022

Impaired

Not impaired

2021

0–30

US$

622

US$

68,356

US$

68,978

US$

502

US$

47,432

US$

47,934

31–60

—

1,580

—

1,332

61–90

—

4,865

—

410

91–120

187

4,048

4,235

113

1,090

1,203

US$

809

US$

78,849

US$

79,658

US$

615

US$

50,264

US$

50,879

The movement in the allowance for expected credit losses from January 1, 2021 to December 31, 2022 is as follows:


Balance as of January 1st, 2021	US$	(1,640)
Write-offs		1,783
Increase in allowance		(795)
Foreign currency translation effect		37
Balance as of December 31, 2021		(615)
Write-offs		1,478
Increase in allowance		(1,672)
Balance as of December 31, 2022	US$	(809)

The allowance for expected credit losses on accounts receivables is established in accordance with the information mentioned in Note 1f) ii).