| Nombre del Deudor | Registro Federal de Contribuyentes | Importe del Crédito Incobrable sin IVA |
| ECOLSUR, S.A. DE C.V. | ECO0812019Y1 | $ 25,201.00 |
| PIROLIMEX, S.A. DE C.V. | PIR190917DM7 | $ 9,973.63 |
| Nombre del Deudor | Registro Federal de Contribuyentes | Importe del Crédito Incobrable sin IVA |
| ACEROS & CEMENTOS SAN MATEO, S.A. DE C.V. | AAC200827MD7 | $21,912.22 |
| ACEROS DEL GUADIANA, S.A. DE C.V. | AGU7907261B8 | $187,920.01 |
| ANABEL SAN MIGUEL VARGAS | SAVA860827RP7 | $145,016.85 |
| ANDAMIOS @ OBRA, S.A. DE C.V. | AAO100616JT3 | $37,100.85 |
| ANGEL EMMANUEL TREJO DELGADO | TEDA900419L10 | $102,435.52 |
| ANTONIO ALFARO GUERRERO | AAGA750417K61 | $27,376.71 |
| CESAR FELIPE CONTRERAS ESCAMILLA | COEC840411PL3 | $34,023.26 |
| COMERCIALIZADORA DIAJOSA, S.A. DE C.V. | CDI1001183V5 | $46,224.00 |
| COMERCIALIZADORA EN PUNTO, S.A. DE C.V. | CPU070926N90 | $193,846.25 |
| CONCRETCO DE MEXICO, S.A. DE C.V. | CME060804JI9 | $191,193.16 |
| CONCRETOS PILARES, S.A. DE C.V. | CPI1508317M4 | $139,548.14 |
| CONSTRUCCIÓN ACELERADA DEL CENTRO, S. DE R.L. DE C.V. | CAC1706168L5 | $102,767.92 |
| CONSTRUCCIÓN INTEGRAL Y ESTRUCTURAS METÁLICAS, S.A. DE C.V. | CIE030711EGA | $103,432.39 |
| CONSTRUCCIONES INTEGRALES SAN MARTIN, S.A. DE C.V. | CIS071030ED6 | $180,645.00 |
| CONSTRUCTORA COSS BU S.A. DE C.V. | CCB9704303R3 | $153,186.21 |
| CONSTRUCTORA Y PROVEEDORA FUENTES, S.A. DE C.V. | CPF740815917 | $120,404.46 |
| CONSULTORES ESPECIALIZADOS EN PROMO Y DESARROLLO DE NEGOCIOS, S.A. DE C.V. | CEP031215969 | $124,714.00 |
| CRISTINA GOMEZ SERRANO | GOSC681119ER4 | $183,234.22 |
| DECOPRA, S.A. DE C.V. | DEC060104SC8 | $186,892.19 |
| DICE REY MAR, S.A. DE C.V. | DRM090416QL6 | $75,027.42 |
| ENRIQUE ARMENDARIZ LOZOYA | AELE860714R85 | $41,747.38 |
| ESTEFANIA MARTINEZ SANTILLAN | MASE931127G92 | $64,648.67 |
| ETASA CONSTRUCCIONES, S.A. DE C.V. | ECO080410DZ8 | $135,700.41 |
| FERRECIM, S.A. DE C.V. | FER170823NZ4 | $175,862.07 |
| FERRETERIA SOSA DE OCCIDENTE, S.A. DE C.V. | FSO0201211E1 | $175,154.31 |
| FR Y MA INMOBILIARIA, S.A. DE C.V. | FMI010526TR8 | $108,561.99 |
| GALIPEZ CONSTRUCCIONES, S.A. DE C.V. | GCO0510072F0 | $133,183.45 |
| GRANADOS SIERRA ALFREDO | GASA781211RM4 | $172,333.62 |
| GUSTAVO LUNA DURANTTE | LUDG580520D40 | $36,018.08 |
| HUGO BARBA LOPEZ | BALH880903MT9 | $57,755.71 |
| ICOINQUI, S.A. DE C.V. | ICO110714V34 | $33,966.00 |
| IDEE DCI, S.A. DE C.V. | IDC170705SH2 | $32,637.28 |
| IK Y CH CONSTRUYE, S.A.P.I. DE C.V. | ICC1908275M2 | $81,545.00 |
| INDUSTRIAL PREFABRICADORA, S.A. DE C.V. | IPR810430543 | $42,317.79 |
| INFRAESTRUCTURA ELECTROCOSTA, S.A. DE C.V. | IEL151113CA3 | $40,241.43 |
| INPERMEX, S.A. DE C.V. | INP1104193X6 | $192,920.78 |
| IRVIN JAIR RAYGOZA GARCIA | RAGI0108272G7 | $165,601.79 |
| ISAAC VARGAS GOMEZ | VAGI850411PV9 | $77,016.33 |
| JOSE JOAQUIN DURAN ABBUD | DUAJ6009249R9 | $158,839.84 |
| JOSE JUAN LOPEZ ROMERO | LORJ730326RE9 | $35,213.02 |
| JUAN ANTONIO ORTEGA MUCINO | OEMJ7705121WA | $93,099.40 |
| JUAN FRANCISCO SALCIDO BURRUEL | SABJ731004JJA | $190,124.02 |
| JUAN PABLO JIMENEZ AVILA | JIAJ8007308VA | $121,071.03 |
| LAGUERA CONSTRUCCIONES, S.A. DE C.V. | LCO960423LRA | $111,817.33 |
| LARRA CONSTRUCTORA E INMOBILIARIA | LCI971117JY9 | $90,886.29 |
| LH2 SERVICIOS COMERCIALES, S.A. DE C.V. | LSC140926717 | $125,200.23 |
| LVA INGENIERIA, S. DE R.L. DE C.V. | LIN161031H97 | $82,884.72 |
| MARISOL DIAZ CONTRERAS | DICM8711241Q7 | $86,232.10 |
| MATERIALES Y BLOCK DEL NORTE, S.A. DE C.V. | MBN001128JB2 | $179,904.04 |
| MATERIALES Y MADERAS PARA EL CONSTRUCTOR SANTA CRUZ, S.A. DE C.V. | MMC1205241E2 | $177,279.31 |
| MERCEDES BONILLA PINEDA | BOPM870924D97 | $131,838.21 |
| MITZI JOCELIN PEREZ FUENTES | PEFM8608027T7 | $170,477.23 |
| RAUL SOLIS SANCHEZ | SOSR540702S81 | $68,462.06 |
| ROGELIO ZAPATA PEREZ | ZAPR410916UCA | $185,029.00 |
| ROJO GUERRERO SANTIAGO | ROGS640725E79 | $194,191.43 |
| SENA GAMEZ CARLOS ALEJANDRO | SEGC750218PJ2 | $25,828.13 |
| SERVICIOS ELÉCTRICOS Y CONTROL DE HERMOSILLO, S.A. DE C.V. | SEC150619AB6 | $193,056.88 |
| SGGYP SURESTE, S.A. DE C.V. | SSU130814HM6 | $115,983.00 |
| STUDIO F5 S.A. DE C.V. | SFX1812218A1 | $133,233.68 |
| VIAH DESARROLLO, S.A. DE C.V. | VDE190513U9A | $83,948.52 |