13. Intangible assets, net
The composition and movement of intangible assets is as follows:
|
|
|
|
|
Gross value |
|
Accumulated amortization |
|
Net carrying amount |
|
||||||||||||
|
|
|
Useful |
|
At December 31, |
|
||||||||||||||||
|
|
|
life |
|
2017 |
|
2016 |
|
2017 |
|
2016 |
|
2017 |
|
2016 |
|
||||||
|
Software |
1 – 4 years |
Ps. |
441,803 |
Ps. |
313,028 |
Ps. |
(251,383 |
) |
Ps. |
(198,987 |
) |
Ps. |
190,420 |
Ps. |
114,041 | ||||||
|
Balance as of January 1, 2016 |
|
Ps. |
94,649 |
|
|
Additions |
|
60,792 |
|
|
|
Disposals |
|
(1,277 |
) |
|
|
Amortization |
|
(40,290 |
) |
|
|
Exchange differences |
|
167 |
|
|
|
|
|
|
|
|
|
Balance as of December 31, 2016 |
|
114,041 |
|
|
|
|
|
|
|
|
|
Additions |
|
130,908 |
|
|
|
Disposals |
|
(1,976 |
) |
|
|
Amortization |
|
(52,396 |
) |
|
|
Exchange differences |
|
(157 |
) |
|
|
|
|
|
|
|
|
Balance as of December 31, 2017 |
|
Ps. |
190,420 |
|
|
|
|
|
|
|
Software amortization expense for the years ended December 31, 2017, 2016 and 2015 was Ps.52,396, Ps.40,290 and Ps.31,278, respectively. These amounts were recognized in depreciation and amortization in the consolidated statements of operations.