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TRADE AND OTHER ACCOUNTS RECEIVABLE CURRENT, AND NON- CURRENT ACCOUNTS RECEIVABLE (Tables) | 12 Months Ended
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Dec. 31, 2023
Trade And Other Accounts Receivable Current, And Non- Current Accounts Receivable [Abstract] |
Schedule of trade and other accounts receivable |
| As of December 31, 2023 |  | As of December 31, 2022
| ThUS$ |  | ThUS$
Trade accounts receivable | 1,185,792 |  |  | 952,625 |
Other accounts receivable | 277,845 |  |  | 135,459 |
Total trade and other accounts receivable | 1,463,637 |  |  | 1,088,084 |
Less: Expected credit loss | (64,778) |  |  | (67,232) |
Total net trade and accounts receivable | 1,398,859 |  |  | 1,020,852 |
Less: non-current portion – accounts receivable | (12,949) |  |  | (12,743) |
Trade and other accounts receivable, current | 1,385,910 |  |  | 1,008,109 |
Schedule of expected credit losses |
|  | As of December 31, 2023 |  | As December 31, 2022
Portfolio maturity |  | Expected loss rate (1) |  | Gross book value (2) |  | Impairment loss Provision |  | Expected loss rate (1) |  | Gross book value (2) |  | Impairment loss Provision
|  | % |  | ThUS$ |  | ThUS$ |  | % |  | ThUS$ |  | ThUS$
Up to date |  | 1 | % |  | 1,022,845 |  | (12,672) |  | 1 | % |  | 745,334 |  | (8,749)
From 1 to 90 days |  | 3 | % |  | 102,977 |  | (2,989) |  | 3 | % |  | 142,780 |  | (3,758)
From 91 to 180 days |  | 25 | % |  | 8,350 |  | (2,048) |  | 15 | % |  | 8,622 |  | (1,297)
From 181 to 360 days |  | 44 | % |  | 7,868 |  | (3,491) |  | 79 | % |  | 8,269 |  | (6,565)
Over 360 days |  | 100 | % |  | 43,752 |  | (43,578) |  | 98 | % |  | 47,620 |  | (46,863)
Total |  |  |  | 1,185,792 |  | (64,778) |  |  |  | 952,625 |  | (67,232)
(1)Corresponds to the consolidated expected rate of accounts receivable. (2)The gross book value represents the maximum credit risk value of trade accounts receivables.
Schedule of trade and other accounts receivable and non-current accounts receivable | Currency balances composition of Trade and other accounts receivable and non-current accounts receivable are as follow:
Currency |  | As of December 31, 2023 |  | As of December 31, 2022
|  | ThUS$ |  | ThUS$
Argentine Peso |  | 13,827 |  |  | 25,559 |
Brazilian Real |  | 825,749 |  |  | 523,467 |
Chilean Peso |  | 75,050 |  |  | 36,626 |
Colombian Peso |  | 12,720 |  |  | 6,779 |
Euro |  | 90,699 |  |  | 12,506 |
US Dollar |  | 344,347 |  |  | 376,900 |
Australian Dollar |  | 5,097 |  |  | 9,808 |
Japanese Yen |  | 4,695 |  |  | 2,802 |
Pound Sterling |  | 3,390 |  |  | 9,149 |
Korean Won |  | 5,882 |  |  | 6,337 |
Other Currencies |  | 17,403 |  |  | 10,919 |
Total |  | 1,398,859 |  |  | 1,020,852 |
Schedule of provision for impairment losses of trade debtors and other accounts receivable | The movements of the expected credit losses of the trade accounts receivables are as follows:
| Opening balance |  | Write-offs |  | (Increase) Decrease |  | Closing balance
Periods | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$
From January 1 to December 31, 2021 | (122,193) |  |  | 26,435 |  |  | 14,754 |  |  | (81,004) |
From January 1 to December 31, 2022 | (81,004) |  |  | 5,966 |  |  | 7,806 |  |  | (67,232) |
From January 1 to December 31, 2023 | (67,232) |  |  | 7,122 |  |  | (4,668) |  |  | (64,778) |
Schedule of accounts receivable categories |
| As of December 31, 2023 |  | As of December 31, 2022
| Gross exposure according to balance |  | Gross impaired exposure |  | Exposure net of risk concentrations |  | Gross exposure according to balance |  | Gross Impaired exposure |  | Exposure net of risk concentrations
| ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$
Trade accounts receivable | 1,185,792 |  |  | (64,778) |  |  | 1,121,014 |  |  | 952,625 |  |  | (67,232) |  |  | 885,393 |
Other accounts receivable | 277,845 |  |  | — |  |  | 277,845 |  |  | 135,459 |  |  | — |  |  | 135,459 |

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