| Right-of-use Assets, Net |
12. | Right-of-use Assets, Net |
Changes in the carrying amounts of right-of-use assets, net for the years ended December 31, 2024 and 2023, are as follows: | | | | | | | | | | | | | | | | | | | | | | | | Satellite | | Technical | | Computer | | | | | | | | | Buildings | | Transponders | | Equipment | | Equipment | | Others | | Total | Cost: | | | | | | | | | | | | | | | | | | | January 1, 2023 | | Ps. | 5,939,460 | | Ps. | 4,275,619 | | Ps. | 2,098,782 | | Ps. | 118,648 | | Ps. | 531,005 | | Ps. | 12,963,514 | Additions | | | 516,674 | | | — | | | 131,422 | | | 24,004 | | | 35,538 | | | 707,638 | Retirements | | | (187,862) | | | — | | | (28) | | | (449) | | | (26,598) | | | (214,937) | Effect of translation | | | (2,545) | | | — | | | — | | | — | | | — | | | (2,545) | December 31, 2023 | | | 6,265,727 | | | 4,275,619 | | | 2,230,176 | | | 142,203 | | | 539,945 | | | 13,453,670 | Additions | | | 559,229 | | | — | | | 118,164 | | | — | | | 166,940 | | | 844,333 | Retirements | | | (2,336,761) | | | — | | | — | | | (39,562) | | | (35,942) | | | (2,412,265) | Effect of translation | | | 8,060 | | | — | | | — | | | — | | | — | | | 8,060 | December 31, 2024 | | Ps. | 4,496,255 | | Ps. | 4,275,619 | | Ps. | 2,348,340 | | Ps. | 102,641 | | Ps. | 670,943 | | Ps. | 11,893,798 | | | | | | | | | | | | | | | | | | | | Accumulated depreciation: | | | | | | | | | | | | | | | | | | | January 1, 2023 | | Ps. | (1,812,859) | | Ps. | (2,921,673) | | Ps. | (1,255,968) | | Ps. | (37,039) | | Ps. | (265,677) | | Ps. | (6,293,216) | Depreciation of the year | | | (635,535) | | | (285,041) | | | (145,592) | | | (45,663) | | | (92,258) | | | (1,204,089) | Retirements | | | 94,191 | | | — | | | 28 | | | 27 | | | 33,939 | | | 128,185 | Effect of translation | | | 1,311 | | | — | | | — | | | — | | | — | | | 1,311 | December 31, 2023 | | | (2,352,892) | | | (3,206,714) | | | (1,401,532) | | | (82,675) | | | (323,996) | | | (7,367,809) | Depreciation of the year | | | (481,146) | | | (285,041) | | | (182,738) | | | (25,398) | | | (105,417) | | | (1,079,740) | Retirements and impairment adjustments | | | 658,778 | | | (783,864) | | | 8,962 | | | 11,115 | | | — | | | (105,009) | Effect of translation | | | (4,323) | | | — | | | — | | | — | | | — | | | (4,323) | December 31, 2024 | | Ps. | (2,179,583) | | Ps. | (4,275,619) | | Ps. | (1,575,308) | | Ps. | (96,958) | | Ps. | (429,413) | | Ps. | (8,556,881) | | | | | | | | | | | | | | | | | | | | Carrying amount: | | | | | | | | | | | | | | | | | | | January 1, 2023 | | Ps. | 4,126,601 | | Ps. | 1,353,946 | | Ps. | 842,814 | | Ps. | 81,609 | | Ps. | 265,328 | | Ps. | 6,670,298 | December 31, 2023 | | Ps. | 3,912,835 | | Ps. | 1,068,905 | | Ps. | 828,644 | | Ps. | 59,528 | | Ps. | 215,949 | | Ps. | 6,085,861 | December 31, 2024 | | Ps. | 2,316,672 | | Ps. | — | | Ps. | 773,032 | | Ps. | 5,683 | | Ps. | 241,530 | | Ps. | 3,336,917 |
Depreciation charges are presented in Note 21. Depreciation charged to income or loss in relation to the right-of-use assets for the years ended December 31, 2024 and 2023, was Ps.1,079,740 and Ps.1,204,089, respectively, which included Ps.10,168 and Ps.112,481, corresponding to the depreciation of discontinued operations, for the years ended December 31, 2024 and 2023, respectively. Derived from the annual impairment test of intangible assets with indefinite useful lives at the Sky CGU, in the fourth quarter of 2024 the Group recognized an impairment loss in right of use assets of satellite transponders in the aggregate amount of Ps.783,864 (see Note 22).
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