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Property, plant, and equipment | 6 Months Ended
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Jun. 30, 2024
Property, plant, and equipment |
Property, plant, and equipment |
| 13. | Property, plant, and equipment
The movement of property, plant and equipment for the period ended June 30, 2024, with its corresponding depreciation and impairment, is as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Pipelines, |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
​ | ​ | Plant and | ​ | networks, and | ​ | Work in | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | equipment | ​ | lines | ​ | progress | ​ | Buildings | ​ | Lands | ​ | Other | ​ | Total
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of December 31, 2023 |  | 54,852,955 | ​ | 58,584,592 | ​ | 15,490,281 | ​ | 16,668,026 | ​ | 4,832,650 | ​ | 3,338,000 | ​ | 153,766,504
Additions/capitalizations (1) |  | 926,198 | ​ | 710,801 | ​ | 1,671,812 | ​ | 335,347 | ​ | 9 | ​ | 95,294 | ​ | 3,739,461
Abandonment cost update (Note 22) | ​ | — | ​ | (28,679) | ​ | — | ​ | — | ​ | — | ​ | — | ​ | (28,679)
Capitalized financial interests (2) | ​ | 82,269 | ​ | 40,918 | ​ | 55,133 | ​ | 24,359 | ​ | — | ​ | 5,563 | ​ | 208,242
Exchange differences capitalized |  | 682 | ​ | 339 | ​ | 598 | ​ | 202 | ​ | — | ​ | 46 | ​ | 1,867
Disposals | ​ | (525,351) | ​ | (249,046) | ​ | (21,665) | ​ | (8,810) | ​ | — | ​ | (68,920) | ​ | (873,792)
Foreign currency translation |  | 2,532,965 | ​ | 1,470,361 | ​ | 88,757 | ​ | 612,551 | ​ | 161,929 | ​ | 81,330 | ​ | 4,947,893
Reclassifications/transfers |  | 530,350 | ​ | (629,507) | ​ | (188,743) | ​ | 259,575 | ​ | (199) | ​ | (154,600) | ​ | (183,124)
Balance as of June 30, 2024 (Unaudited) | ​ | 58,400,068 | ​ | 59,899,779 | ​ | 17,096,173 | ​ | 17,891,250 | ​ | 4,994,389 | ​ | 3,296,713 | ​ | 161,578,372
​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated depreciation and impairment losses |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance as of December 31, 2023 |  | (24,907,224) | ​ | (23,488,422) | ​ | (1,687,758) | ​ | (7,146,337) | ​ | (168,100) | ​ | (1,197,361) | ​ | (58,595,202)
Depreciation expense |  | (1,350,945) | ​ | (1,082,835) | ​ | — | ​ | (348,907) | ​ | — | ​ | (81,186) | ​ | (2,863,873)
Loss of impairment | ​ | (5,282) | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | (5,282)
Disposals | ​ | 501,218 | ​ | 228,212 | ​ | — | ​ | 6,289 | ​ | — | ​ | 58,916 | ​ | 794,635
Foreign currency translation |  | (938,701) | ​ | (582,135) | ​ | (81) | ​ | (223,651) | ​ | (8,347) | ​ | (47,136) | ​ | (1,800,051)
Reclassifications/transfers |  | (300,275) | ​ | 425,256 | ​ | 48,455 | ​ | (143,454) | ​ | (4,757) | ​ | 4,070 | ​ | 29,295
Balance as of June 30, 2024 (Unaudited) | ​ | (27,001,209) | ​ | (24,499,924) | ​ | (1,639,384) | ​ | (7,856,060) | ​ | (181,204) | ​ | (1,262,697) | ​ | (62,440,478)
Balance as of December 31, 2023 |  | 29,945,731 | ​ | 35,096,170 | ​ | 13,802,523 | ​ | 9,521,689 | ​ | 4,664,550 | ​ | 2,140,639 | ​ | 95,171,302
Balance as of June 30, 2024 (Unaudited) |  | 31,398,859 | ​ | 35,399,855 | ​ | 15,456,789 | ​ | 10,035,190 | ​ | 4,813,185 | ​ | 2,034,016 | ​ | 99,137,894
(1) | Mainly includes: i) Ecopetrol S.A. projects in courses associated with the Castilla, Chichimene, Piedemonte, Caño Sur, Rubiales and Refinería de Barrancabermeja ii) Interconexión Eléctrica S.A. E.S.P projects in progress: UPME 09-2016 Copey–Cuestecitas, 500 kV, Copey–Fundación, 220 kV, UPME 04-2019 transmission line La Loma - Sogamoso 500 kV, connection of the Alpha and Beta wind farms to the Nueva Cuestecitas substation, Copey Second Circuit Project - Cuestecitas 500kV, connection of the Windpeshi wind project to the Cuestecitas 200kV substation and asset optimization plan.
(2) | Financial interest is capitalized based on the weighted average rate of loan costs.

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