Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other, net (Tables)
|
12 Months Ended |
Dec. 31, 2024 |
|---|
| Accounts receivable from subscribers, distributors, recoverable taxes contractual assets and other net [Abstract] |
|
| Analysis of Accounts Receivable by Component |
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 |
|
|
| Changes in Allowance of Expected Credit Losses |
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.
|
|
| Aging of Accounts Receivable |
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 |
|
|
| Accounts Receivable Included in Allowance for Doubtful Accounts |
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 |
|
|
| Analysis of Contract Assets and Liabilities |
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 |
|
|