The movements for bad debt expense in the allowance for doubtful accounts are recognized under cost of services in the consolidated statement of profit or loss and other comprehensive income.
|
|
|
2015 |
|
|
2016 |
|
|
2017 |
|
||||||
|
Beginning balance |
|
Ps. |
|
(152,998 |
) |
|
Ps. |
|
(136,415 |
) |
|
Ps. |
|
(30,622 |
) |
|
Bad debt expense |
|
|
|
(15,285 |
) |
|
|
|
(14,327 |
) |
|
|
|
(12,006 |
) |
|
Write-offs |
|
|
|
9,905 |
|
|
|
|
105,236 |
|
|
|
|
— |
|
|
Reversal of bad debts |
|
|
|
24,891 |
|
|
|
|
14,884 |
|
|
|
|
11,100 |
|
|
Increased for MBJA´s consolidation |
|
|
|
(2,928 |
) |
|
|
|
— |
|
|
|
|
— |
|
|
Ending balance |
|
Ps. |
|
(136,415 |
) |
|
Ps. |
|
(30,622 |
) |
|
Ps. |
|
(31,528 |
) |