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Other accounts receivable, net

12 Months Ended

Dec. 31, 2023

8. Other accounts receivable, net

An analysis of other accounts receivable as of December 31, 2023 and 2022, is detailed below:


	2023		2022
Current:
Credit cards	US$	59,675	US$	43,942
Benefits from suppliers		11,174		11,491
Other accounts receivable		4,652		4,448
Cargo clients		4,633		4,291
Affinity credit card		4,230		9,432
Travel agencies and insurance commissions		3,493		3,731
Other points of sales		1,014		1,968
Employees		777		68
Airport services		473		287
		90,121		79,658
Allowance for expected credit losses		(877)		(809)
	US$	89,244	US$	78,849

Accounts receivable have the following aging:

2023

Total

2022

Total

Days

Impaired

Not impaired

2023

Impaired

Not impaired

2022

0–30

US$

677

US$

73,923

US$

74,600

US$

622

US$

68,356

US$

68,978

31–60

—

10,628

—

1,580

61–90

—

435

—

4,865

91–120

200

4,258

4,458

187

4,048

4,235

US$

877

US$

89,244

US$

90,121

US$

809

US$

78,849

US$

79,658

The movement in the allowance for expected credit losses from December 31, 2021 to December 31, 2023 is as follows:


Balance as of December 31, 2021	US$	(615)
Write-offs		1,478
Increase in allowance		(1,672)
Balance as of December 31, 2022		(809)
Write-offs		1,262
Increase in allowance		(1,330)
Balance as of December 31, 2023	US$	(877)

The allowance for expected credit losses on accounts receivables is established in accordance with the approach disclosed at Note 1g) ii).