United states securities and exchange commission

 

F-71

Table of Contents

A breakdown of available tax loss carry-forward of Controladora and its subsidiaries at December 31, 2016 is as follows:

 

		Historical Loss				Restated tax loss				Utilized				Total remaining amount
Controladora		Ps.	192,683			Ps.	209,867			Ps.	209,867			Ps.	—
Comercializadora			58,635				60,320				6,651				53,669
Volaris Costa Rica			57,414				57,414				—				57,414
		Ps.	308,732			Ps.	327,601			Ps.	216,518			Ps.	111,083

f) At December 31, 2016 the Company had the following tax balances:

 

		2016
Restated contributed capital account ( Cuenta de capital de aportación or “CUCA”)		Ps.	3,500,091
CUFIN*			2,390,955

 

*	The calculation comprises all the subsidiaries of the Company.

 

20.	Other operating income and expenses

An analysis of other operating income is as follows:

 

		2016				2015				2014
Gain on sale and leaseback (Note 14c)		Ps.	484,827			Ps.	181,736			Ps.	14,192
Others			11,915				11,419				7,915
		Ps.	496,742			Ps.	193,155			Ps.	22,107

An analysis of other operating expenses is as follows:

 

		2016				2015				2014
Administrative and operational support expenses		Ps.	541,826			Ps.	383,805			Ps.	261,286
Technology and communications			266,898				173,078				110,245
Insurance			56,414				54,609				55,248
Passenger services			45,439				23,195				32,388
Rents of offices, maintenance warehouse and hangar (Note 14c)			33,517				25,889				20,055
Disposal of intangible, rotable spare parts, furniture and equipment			436				632				284
Equity transaction costs (Note 18)			—				22,955				—
Other IT expenses			—				—				620
Others			7,922				13,623				9,812
		Ps.	952,452			Ps.	97,786			Ps.	489,938

 

F-72

Table of Contents

21.	Finance income and cost