| Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net |
Note 5. Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net
a) An analysis of accounts receivable by component at December 31, 2023 and 2024 is as follows:
| |
At December 31,
|
|
| |
2023
|
|
2024
|
|
|
Subscribers and distributors
|
|
Ps. |
156,569,986 |
|
|
Ps. |
170,242,307 |
|
|
Telecommunications carriers for network interconnection and other services
|
|
|
2,960,653
|
|
|
|
3,837,362
|
|
|
Recoverable taxes
|
|
|
57,501,535
|
|
|
|
50,900,914
|
|
|
Sundry debtors
|
|
|
12,302,877
|
|
|
|
11,838,770
|
|
|
Contract assets
|
|
|
25,062,219
|
|
|
|
31,230,793
|
|
|
Allowance of expected credit losses
|
|
|
(38,194,997
|
)
|
|
|
(37,533,735
|
)
|
|
Total net
|
|
Ps. |
216,202,273 |
|
|
Ps. |
230,516,411 |
|
|
Non-current subscribers, distributors and contractual assets
|
|
|
9,400,123
|
|
|
|
9,394,158
|
|
|
Total current subscribers, distributors and contractual assets
|
|
Ps. |
206,802,150 |
|
|
Ps. |
221,122,253 |
|
b) Changes in the allowance of the expected credit losses is as follows:
| |
For the years ended December 31,
|
|
| |
2022(i)
|
|
2023
|
|
2024
|
|
|
Balance at beginning of
year
|
|
Ps.
|
(41,835,826 |
) |
|
Ps.
|
(42,079,056 |
) |
|
Ps.
|
(38,194,997 |
) |
|
Increases recorded in
expenses(i)
|
|
|
(12,197,447
|
)
|
|
|
(12,021,598
|
)
|
|
|
(11,927,258
|
)
|
|
Write-offs
|
|
|
9,162,382
|
|
|
|
11,392,722
|
|
|
|
16,239,505
|
|
|
Business Combination
|
|
|
—
|
|
|
|
—
|
|
|
|
(148,359
|
)
|
|
Spin-off (ii)
|
|
|
—
|
|
|
|
(3,002
|
)
|
|
|
—
|
|
|
Translation effect
|
|
|
2,791,835
|
|
|
|
4,515,937
|
|
|
|
(3,502,626
|
)
|
|
Balance at year end
|
|
Ps.
|
(42,079,056 |
) |
|
Ps.
|
(38,194,997 |
) |
|
Ps.
|
(37,533,735 |
) |
| |
(i)
|
Includes discontinued operation
of Claro Chile, SpA joint venture until October 6, 2022. See note 2Ac.
|
| |
(ii)
|
This figure is related to the
spin-off of Telekom Austria AG.
|
c) The following table shows the aging of accounts receivable at December 31, 2023 and 2024, for subscribers and distributors:
| |
Past due
|
|
| |
Total
|
|
Unbilled services
provided
|
|
a-30 days
|
|
31-60 days
|
|
61-90 days
|
|
Greater
than
90 days
|
|
|
December 31, 2023
|
Ps.
|
156,569,986 |
|
Ps.
|
94,822,572 |
|
Ps.
|
15,595,155 |
|
Ps.
|
4,533,856 |
|
Ps.
|
2,543,476 |
|
Ps.
|
39,074,927 |
|
|
December 31, 2024
|
Ps.
|
170,242,307 |
|
Ps.
|
105,263,369 |
|
Ps.
|
15,396,655 |
|
Ps.
|
4,182,294 |
|
Ps.
|
2,854,922 |
|
Ps.
|
42,545,067 |
|
d) The following table shows the accounts receivable from subscribers and distributors included in the allowance for expected credit losses of trade receivables, as of December 31,
2023 and 2024:
| |
Total
|
|
1-90 days
|
|
Greater than
90 days
|
|
|
December 31, 2023
|
Ps.
|
38,194,997 |
|
Ps.
|
2,989,388 |
|
Ps.
|
35,205,609 |
|
|
December 31, 2024
|
Ps.
|
37,533,735 |
|
Ps.
|
4,050,387 |
|
Ps.
|
33,483,348 |
|
e) An analysis of contract assets and liabilities at December 31, 2023 and 2024 is as follows:
| |
2023
|
|
2024
|
|
|
Contract Assets:
|
|
|
|
|
|
Balance at the beginning of the year
|
|
Ps. |
28,573,717 |
|
|
Ps.
|
25,062,219 |
|
|
Additions
|
|
|
24,666,211
|
|
|
|
24,862,129
|
|
|
Business combination
|
|
|
—
|
|
|
|
2,347,803
|
|
|
Disposals
|
|
|
(4,672,331
|
)
|
|
|
(4,195,512
|
)
|
|
Amortization
|
|
|
(19,998,178
|
)
|
|
|
(20,622,228
|
)
|
|
Translation effect
|
|
|
(3,507,200
|
)
|
|
|
3,776,382
|
|
| |
|
|
|
|
|
|
|
|
|
Balance at the end of the year
|
|
Ps. |
25,062,219 |
|
|
Ps.
|
31,230,793 |
|
|
Non-current contract assets
|
|
Ps. |
1,149,202 |
|
|
Ps.
|
1,558,104 |
|
| |
|
|
|
|
|
|
|
|
|
Current portion contracts assets
|
|
Ps. |
23,913,017 |
|
|
Ps.
|
29,672,689 |
|
|