United states securities and exchange commission

 

F-49

Table of Contents

Accounts receivable have the following aging:

 

Days		2016 Impaired				2016 Not impaired				Total 2016				2015 Impaired				2015 Not impaired				Total 2015
0–30		Ps.	15,723			Ps.	398,721			Ps.	414,444			Ps.	5,339				Ps.251,183			Ps.	256,522
31–60			—				11,231				11,231				—				8,376				8,376
61–90			—				14,492				14,492				—				3,463				3,463
91–120			3,594				2,959				6,553				19,273				—				19,273
		Ps.	19,317			Ps.	427,403			Ps.	446,720			Ps.	24,612				Ps.263,022			Ps.	287,634

The movement in the allowance for doubtful accounts from January 1, 2014 to December 31, 2016 is as follows:

 

Balance as of January 1, 2014		Ps.	(29,775	)
Write-offs			11,953
Increase in allowance			(9,964	)
Balance as of December 31, 2014			(27,786	)
Write-offs			11,999
Increase in allowance			(8,825	)
Balance as of December 31, 2015			(24,612	)
Write-offs			14,459
Increase in allowance			(9,164	)
Balance as of December 31, 2016		Ps.	(19,317	)

 

9.	Inventories

An analysis of inventories at December 31, 2016 and 2015 is as follows:

 

		2016				2015
Spare parts and accessories of flight equipment		Ps.	235,330			Ps.	157,304
Miscellaneous supplies			8,554				5,769
		Ps.	243,884			Ps.	163,073

The inventory items are consumed during or used mainly in delivery of in-flight services and for maintenance services by the Company and are valued at the lower of cost or replacement value. During the years ended as of December 31, 2016, 2015 and 2014, the amount of consumption of inventories, recorded as an operating expense as part of maintenance expense was Ps.186,719, Ps.143,992 and Ps.108,580, respectively.

 

F-50

Table of Contents

10.	Prepaid expenses and other current assets