| Other accounts receivable, net |
8. Other accounts receivable, net
An analysis of other accounts receivable, net as of
December 31, 2025 and 2024, is detailed below:
| Schedule of other accounts receivable | |
| | |
| | | |
| | |
| | |
| | |
2025 | |
2024 |
| Current: | |
|
| |
|
|
| Credit cards | |
| US$ | |
| 40,272 | | |
| US$ | |
| 34,756 | |
| Benefits from suppliers | |
| | |
| 34,582 | | |
| | |
| 22,640 | |
| Other accounts receivable | |
| | |
| 8,127 | | |
| | |
| 3,979 | |
| Affinity credit card | |
| | |
| 6,794 | | |
| | |
| 5,460 | |
| Other points of sales | |
| | |
| 6,623 | | |
| | |
| 946 | |
| Cargo clients | |
| | |
| 5,473 | | |
| | |
| 4,453 | |
| Employees | |
| | |
| 1,053 | | |
| | |
| 562 | |
| Airport services | |
| | |
| 571 | | |
| | |
| 800 | |
| Travel agencies and insurance commissions | |
| | |
| 63 | | |
| | |
| 599 | |
| Marketing services | |
| | |
| 34 | | |
| | |
| 119 | |
| Insurance in recovery process | |
| | |
| 22 | | |
| | |
| 2,349 | |
| Other current accounts receivable, gross | |
| | |
| 103,614 | | |
| | |
| 76,663 | |
| Allowance for expected credit losses | |
| | |
| (555 | ) | |
| | |
| (628 | ) |
| Other accounts receivable, net | |
| US$ | |
| 103,059 | | |
| US$ | |
| 76,035 | |
The aging of accounts receivable is as follows:
| Schedule of aging of accounts receivable | |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | |
| | | |
| | |
| | |
| Days | |
2025 Impaired | |
2025 Not impaired | |
Total 2025 | |
2024
Impaired | |
2024
Not impaired | |
Total
2024 |
| 0–30 | |
| US$ | |
| 300 | | |
| US$ | |
| 68,374 | | |
| US$ | |
| 68,674 | | |
| US$ | |
| 459 | | |
| US$ | |
| 57,657 | | |
| US$ | |
| 58,116 | |
| 31–60 | |
| | |
| — | | |
| | |
| 8,769 | | |
| | |
| 8,769 | | |
| | |
| — | | |
| | |
| 6,030 | | |
| | |
| 6,030 | |
| 61–90 | |
| | |
| — | | |
| | |
| 18,515 | | |
| | |
| 18,515 | | |
| | |
| — | | |
| | |
| 5,861 | | |
| | |
| 5,861 | |
| 91-120 | |
| | |
| 255 | | |
| | |
| 7,401 | | |
| | |
| 7,656 | | |
| | |
| 169 | | |
| | |
| 6,487 | | |
| | |
| 6,656 | |
| | |
| US$ | |
| 555 | | |
| US$ | |
| 103,059 | | |
| US$ | |
| 103,614 | | |
| US$ | |
| 628 | | |
| US$ | |
| 76,035 | | |
| US$ | |
| 76,663 | |
The movement in the allowance for expected credit losses
from December 31, 2023 to December 31, 2025 is as follows:
| Schedule of movement in the allowance for doubtful accounts | |
| | |
| | |
| Balance as of December 31, 2023 | |
| US$ | |
| (877 | ) |
| Write-offs | |
| | |
| 1,067 | |
| Increase in allowance | |
| | |
| (818 | ) |
| Balance as of December 31, 2024 | |
| | |
| (628 | ) |
| Write-offs | |
| | |
| 942 | |
| Increase in allowance | |
| | |
| (869 | ) |
| Balance as of December 31, 2025 | |
| US$ | |
| (555 | ) |
| | |
| | |
| | |
The allowance for expected credit losses on accounts
receivable is established in accordance with the approach disclosed at Note 1f) ii).
|