|
8. |
Machinery, equipment and improvements on leased buildings |
As of December 31, 2015, 2016 and 2017, the machinery, equipment and improvements on leased buildings are comprised as follows:
|
|
|
Balance as of January 1, 2015 |
|
|
Additions |
|
|
Divestitures |
|
|
Currency translation effect |
|
|
Balance as of December 31, 2015 |
|
||||||||||
|
Investment: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Machinery and equipment |
|
Ps. |
|
1,182,501 |
|
|
Ps. |
|
670,607 |
|
|
Ps. |
|
(9,306 |
) |
|
Ps. |
|
63,429 |
|
|
Ps. |
|
1,907,231 |
|
|
Office furniture and equipment |
|
|
|
143,538 |
|
|
|
|
27,737 |
|
|
|
|
(435 |
) |
|
|
|
3,848 |
|
|
|
|
174,688 |
|
|
Computer equipment |
|
|
|
303,645 |
|
|
|
|
193,369 |
|
|
|
|
(972 |
) |
|
|
|
12,331 |
|
|
|
|
508,373 |
|
|
Transportation equipment |
|
|
|
27,734 |
|
|
|
|
13,253 |
|
|
|
|
(4,984 |
) |
|
|
|
844 |
|
|
|
|
36,847 |
|
|
Communication equipment |
|
|
|
19,542 |
|
|
|
|
9,316 |
|
|
|
|
(330 |
) |
|
|
|
— |
|
|
|
|
28,528 |
|
|
Improvements on leased buildings |
|
|
|
16,473 |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
16,473 |
|
|
Total investment |
|
|
|
1,693,433 |
|
|
|
|
914,282 |
|
|
|
|
(16,027 |
) |
|
|
|
80,452 |
|
|
|
|
2,672,140 |
|
|
|
|
Balance as of January 1, 2015 |
|
|
Additions |
|
|
Divestitures |
|
|
Currency translation effect |
|
|
Balance as of December 31, 2015 |
|
||||||||||
|
Accumulated depreciation: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Machinery and equipment |
|
|
|
(536,137 |
) |
|
|
|
(123,293 |
) |
|
|
|
7,337 |
|
|
|
|
(29,543 |
) |
|
|
|
(681,636 |
) |
|
Office furniture and equipment |
|
|
|
(84,697 |
) |
|
|
|
(12,636 |
) |
|
|
|
435 |
|
|
|
|
(3,232 |
) |
|
|
|
(100,130 |
) |
|
Computer equipment |
|
|
|
(219,851 |
) |
|
|
|
(65,456 |
) |
|
|
|
972 |
|
|
|
|
(9,313 |
) |
|
|
|
(293,648 |
) |
|
Transportation equipment |
|
|
|
(25,564 |
) |
|
|
|
(1,783 |
) |
|
|
|
4,984 |
|
|
|
|
(809 |
) |
|
|
|
(23,172 |
) |
|
Communication equipment |
|
|
|
(10,723 |
) |
|
|
|
(2,515 |
) |
|
|
|
126 |
|
|
|
|
— |
|
|
|
|
(13,112 |
) |
|
Improvements on leased buildings |
|
|
|
(3,808 |
) |
|
|
|
(1,041 |
) |
|
|
|
— |
|
|
|
|
— |
|
|
|
|
(4,849 |
) |
|
Total accumulated depreciation |
|
|
|
(880,780 |
) |
|
|
|
(206,724 |
) |
|
|
|
13,854 |
|
|
|
|
(42,897 |
) |
|
|
|
(1,116,547 |
) |
|
Net amounts |
|
Ps. |
|
812,653 |
|
|
Ps. |
|
707,558 |
|
|
Ps. |
(2,173) |
|
|
Ps. |
|
37,555 |
|
|
Ps. |
|
1,555,593 |
|
|
|
|
|
Balance as of January 1, 2016 |
|
|
Additions |
|
|
Divestitures |
|
|
Currency translation effect |
|
|
Balance as of December 31, 2016 |
|
||||||||||
|
Investment: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Machinery and equipment |
|
Ps. |
|
1,907,231 |
|
|
Ps. |
|
155,957 |
|
|
Ps. |
|
(16,257 |
) |
|
Ps. |
|
134,374 |
|
|
Ps. |
|
2,181,305 |
|
|
Office furniture and equipment |
|
|
|
174,688 |
|
|
|
|
39,878 |
|
|
|
|
(14,182 |
) |
|
|
|
8,292 |
|
|
|
|
208,676 |
|
|
Computer equipment |
|
|
|
508,373 |
|
|
|
|
90,195 |
|
|
|
|
(28,346 |
) |
|
|
|
26,430 |
|
|
|
|
596,652 |
|
|
Transportation equipment |
|
|
|
36,847 |
|
|
|
|
4,081 |
|
|
|
|
(1,000 |
) |
|
|
|
2,109 |
|
|
|
|
42,037 |
|
|
Communication equipment |
|
|
|
28,528 |
|
|
|
|
1,904 |
|
|
|
|
(2,208 |
) |
|
|
|
— |
|
|
|
|
28,224 |
|
|
Improvements on leased buildings |
|
|
|
16,473 |
|
|
|
|
24,985 |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
41,458 |
|
|
Total investment |
|
|
|
2,672,140 |
|
|
|
|
317,000 |
|
|
|
|
(61,993 |
) |
|
|
|
171,205 |
|
|
|
|
3,098,352 |
|
|
Accumulated depreciation: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Machinery and equipment |
|
|
|
(681,636 |
) |
|
|
|
(189,241 |
) |
|
|
|
15,838 |
|
|
|
|
(71,797 |
) |
|
|
|
(926,836 |
) |
|
Office furniture and equipment |
|
|
|
(100,130 |
) |
|
|
|
(10,238 |
) |
|
|
|
12,330 |
|
|
|
|
(10,015 |
) |
|
|
|
(108,053 |
) |
|
Computer equipment |
|
|
|
(293,648 |
) |
|
|
|
(86,520 |
) |
|
|
|
27,888 |
|
|
|
|
(24,753 |
) |
|
|
|
(377,033 |
) |
|
Transportation equipment |
|
|
|
(23,172 |
) |
|
|
|
(5,469 |
) |
|
|
|
1,000 |
|
|
|
|
(2,733 |
) |
|
|
|
(30,374 |
) |
|
Communication equipment |
|
|
|
(13,112 |
) |
|
|
|
(2,879 |
) |
|
|
|
1,710 |
|
|
|
|
— |
|
|
|
|
(14,281 |
) |
|
Improvements on leased buildings |
|
|
|
(4,849 |
) |
|
|
|
(6,533 |
) |
|
|
|
— |
|
|
|
|
— |
|
|
|
|
(11,382 |
) |
|
Total accumulated depreciation |
|
|
|
(1,116,547 |
) |
|
|
|
(300,880 |
) |
|
|
|
58,766 |
|
|
|
|
(109,298 |
) |
|
|
|
(1,467,959 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net amounts |
|
Ps. |
|
1,555,593 |
|
|
Ps. |
|
16,120 |
|
|
Ps. |
|
(3,227 |
) |
|
Ps. |
|
61,907 |
|
|
Ps. |
|
1,630,393 |
|
|
|
|
Balance as of January 1, 2017 |
|
|
Additions |
|
|
Divestitures |
|
|
Currency translation effect |
|
|
Balance as of December 31, 2017 |
|
||||||||||
|
Investment: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Machinery and equipment |
|
Ps. |
|
2,181,305 |
|
|
Ps. |
|
175,457 |
|
|
Ps. |
|
(49,970 |
) |
|
Ps. |
|
(37,872 |
) |
|
Ps. |
|
2,268,920 |
|
|
Office furniture and equipment |
|
|
|
208,676 |
|
|
|
|
40,958 |
|
|
|
|
(6,427 |
) |
|
|
|
(2,309 |
) |
|
|
|
240,898 |
|
|
Computer equipment |
|
|
|
596,652 |
|
|
|
|
136,915 |
|
|
|
|
(12,751 |
) |
|
|
|
(10,232 |
) |
|
|
|
710,584 |
|
|
Transportation equipment |
|
|
|
42,037 |
|
|
|
|
6,650 |
|
|
|
|
(1,220 |
) |
|
|
|
(399 |
) |
|
|
|
47,068 |
|
|
Communication equipment |
|
|
|
28,224 |
|
|
|
|
2,386 |
|
|
|
|
(178 |
) |
|
|
|
— |
|
|
|
|
30,432 |
|
|
Improvements on leased buildings |
|
|
|
41,458 |
|
|
|
|
30,140 |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
71,598 |
|
|
Total investment |
|
|
|
3,098,352 |
|
|
|
|
392,506 |
|
|
|
|
(70,546 |
) |
|
|
|
(50,812 |
) |
|
|
|
3,369,500 |
|
|
Accumulated depreciation: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Machinery and equipment |
|
|
|
(926,836 |
) |
|
|
|
(195,382 |
) |
|
|
|
33,308 |
|
|
|
|
17,339 |
|
|
|
|
(1,071,571 |
) |
|
Office furniture and equipment |
|
|
|
(108,053 |
) |
|
|
|
(16,363 |
) |
|
|
|
5,641 |
|
|
|
|
1,682 |
|
|
|
|
(117,093 |
) |
|
Computer equipment |
|
|
|
(377,033 |
) |
|
|
|
(101,207 |
) |
|
|
|
11,373 |
|
|
|
|
7,354 |
|
|
|
|
(459,513 |
) |
|
Transportation equipment |
|
|
|
(30,374 |
) |
|
|
|
(5,960 |
) |
|
|
|
1,220 |
|
|
|
|
556 |
|
|
|
|
(34,558 |
) |
|
Communication equipment |
|
|
|
(14,281 |
) |
|
|
|
(2,629 |
) |
|
|
|
134 |
|
|
|
|
— |
|
|
|
|
(16,776 |
) |
|
Improvements on leased buildings |
|
|
|
(11,382 |
) |
|
|
|
(2,919 |
) |
|
|
|
— |
|
|
|
|
— |
|
|
|
|
(14,301 |
) |
|
Total accumulated depreciation |
|
|
|
(1,467,959 |
) |
|
|
|
(324,460 |
) |
|
|
|
51,676 |
|
|
|
|
26,931 |
|
|
|
|
(1,713,812 |
) |
|
Net amounts |
|
Ps. |
|
1,630,393 |
|
|
Ps. |
|
68,046 |
|
|
Ps. |
|
(18,870 |
) |
|
Ps. |
|
(23,881 |
) |
|
Ps. |
|
1,655,688 |
|
Additions for investment and depreciation of machinery, equipment and improvements on leased buildings in 2015 include assets acquired as of April 1, 2015 by business combination, whose fair value at the acquisition date is shown below:
|
|
|
2015 Net amounts |
|
||
|
Machinery and equipment |
|
Ps. |
|
342,961 |
|
|
Office furniture and equipment |
|
|
|
6,498 |
|
|
Computer equipment |
|
|
|
31,626 |
|
|
Transportation equipment |
|
|
|
342 |
|
|
Total |
|
Ps. |
|
381,427 |
|
During the years ended December 31, 2016 and 2017 no purchases of machinery, equipment and improvements on leased buildings by business combination took place.
As of December 31, 2015, 2016 and 2017, the net balances of machinery, equipment and improvements on leased buildings are:
|
|
|
December 31, 2015 |
|
|
December 31, 2016 |
|
|
December 31, 2017 |
|
||||||
|
Net amounts: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Machinery and equipment |
|
Ps. |
|
1,225,595 |
|
|
Ps. |
|
1,254,469 |
|
|
Ps. |
|
1,197,349 |
|
|
Office furniture and equipment |
|
|
|
74,558 |
|
|
|
|
100,623 |
|
|
|
|
123,805 |
|
|
Computer equipment |
|
|
|
214,725 |
|
|
|
|
219,619 |
|
|
|
|
251,071 |
|
|
Transportation equipment |
|
|
|
13,675 |
|
|
|
|
11,663 |
|
|
|
|
12,510 |
|
|
Communication equipment |
|
|
|
15,416 |
|
|
|
|
13,943 |
|
|
|
|
13,656 |
|
|
Improvements on leased buildings |
|
|
|
11,624 |
|
|
30,076 |
|
|
|
|
57,297 |
|
||
|
Total amounts |
|
Ps. |
|
1,555,593 |
|
|
Ps. |
|
1,630,393 |
|
|
Ps. |
|
1,655,688 |
|
The Company has several buildings under operating leasing for office use. In Notes 33, the costs and obligations under these leases are disclosed.