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Expenses by Nature (Tables) | 12 Months Ended
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Dec. 31, 2017
Text block1 [abstract] |
Detailed Information about Expenses by Nature | The Group presents the statement of comprehensive income by classifying expenses according to their function as part of the “Costs”, “Administrative expenses”, “Selling expenses” and “Exploration expenses” lines. The following additional information is disclosed as required, on the nature of the expenses and their relation to the function within the Group for the fiscal years ended December 31, 2017, 2016 and 2015:
|  | 2017 |
|  | Production costs(3) |  |  | Administrative expenses |  |  | Selling expenses |  |  | Exploration expenses |  |  | Total |
Salaries and social security taxes |  |  | 12,548 |  |  |  | 3,537 |  |  |  | 1,988 |  |  |  | 330 |  |  |  | 18,403 |
Fees and compensation for services |  |  | 1,159 |  |  |  | 2,118 | (2) |  |  | 544 |  |  |  | 18 |  |  |  | 3,839 |
Other personnel expenses |  |  | 3,493 |  |  |  | 374 |  |  |  | 194 |  |  |  | 49 |  |  |  | 4,110 |
Taxes, charges and contributions |  |  | 2,215 |  |  |  | 255 |  |  |  | 4,172 | (1) |  |  | — |  |  |  | 6,642 |
Royalties, easements and canons |  |  | 17,630 |  |  |  | — |  |  |  | 31 |  |  |  | 31 |  |  |  | 17,692 |
Insurance |  |  | 840 |  |  |  | 49 |  |  |  | 85 |  |  |  | — |  |  |  | 974 |
Rental of real estate and equipment |  |  | 5,710 |  |  |  | 15 |  |  |  | 518 |  |  |  | — |  |  |  | 6,243 |
Survey expenses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 214 |  |  |  | 214 |
Depreciation of property, plant and equipment |  |  | 51,607 |  |  |  | 771 |  |  |  | 1,134 |  |  |  | — |  |  |  | 53,512 |
Amortization of intangible assets |  |  | 688 |  |  |  | 125 |  |  |  | 25 |  |  |  | — |  |  |  | 838 |
Industrial inputs, consumable materials and supplies |  |  | 5,813 |  |  |  | 35 |  |  |  | 83 |  |  |  | 25 |  |  |  | 5,956 |
Operation services and other service contracts |  |  | 12,033 |  |  |  | 268 |  |  |  | 905 |  |  |  | 243 |  |  |  | 13,449 |
Preservation, repair and maintenance |  |  | 20,204 |  |  |  | 382 |  |  |  | 458 |  |  |  | 82 |  |  |  | 21,126 |
Unproductive exploratory drillings |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,400 |  |  |  | 1,400 |
Transportation, products and charges |  |  | 8,724 |  |  |  | 17 |  |  |  | 5,961 |  |  |  | — |  |  |  | 14,702 |
Provision for doubtful trade receivables |  |  | — |  |  |  | — |  |  |  | 28 |  |  |  | — |  |  |  | 28 |
Publicity and advertising expenses |  |  | — |  |  |  | 545 |  |  |  | 609 |  |  |  | — |  |  |  | 1,154 |
Fuel, gas, energy and miscellaneous |  |  | 4,759 |  |  |  | 245 |  |  |  | 1,219 |  |  |  | 64 |  |  |  | 6,287 |
|  |  | 147,423 |  |  |  | 8,736 |  |  |  | 17,954 |  |  |  | 2,456 |  |  |  | 176,569 |
(1) | Includes approximately 1,612 corresponding to export withholdings.
(2) | Includes 48.8 corresponding to fees and remunerations of the Directors and Statutory Auditors of YPF’s Board of Directors. On April 28, 2017, the General and Extraordinary Shareholders’ Meeting of YPF resolved to ratify the fees corresponding to fiscal year 2016 of 127 and to approve as fees on account of such fees and remunerations for the fiscal year 2017, the approximate sum of 48.3.
(3) | The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 449.
|  | 2016 |
|  | Production costs(3) |  |  | Administrative expenses |  |  | Selling expenses |  |  | Exploration expenses |  |  | Total |
Salaries and social security taxes |  |  | 10,228 |  |  |  | 2,642 |  |  |  | 1,615 |  |  |  | 288 |  |  |  | 14,773 |
Fees and compensation for services |  |  | 1,037 |  |  |  | 1,686 | (2) |  |  | 436 |  |  |  | 53 |  |  |  | 3,212 |
Other personnel expenses |  |  | 2,773 |  |  |  | 347 |  |  |  | 140 |  |  |  | 39 |  |  |  | 3,299 |
Taxes, charges and contributions |  |  | 1,861 |  |  |  | 382 |  |  |  | 3,399 | (1) |  |  | — |  |  |  | 5,642 |
Royalties, easements and canons |  |  | 17,114 |  |  |  | — |  |  |  | 25 |  |  |  | 39 |  |  |  | 17,178 |
Insurance |  |  | 1,037 |  |  |  | 41 |  |  |  | 89 |  |  |  | — |  |  |  | 1,167 |
Rental of real estate and equipment |  |  | 5,097 |  |  |  | 32 |  |  |  | 505 |  |  |  | 2 |  |  |  | 5,636 |
Survey expenses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 501 |  |  |  | 501 |
Depreciation of property, plant and equipment |  |  | 43,077 |  |  |  | 714 |  |  |  | 961 |  |  |  | — |  |  |  | 44,752 |
Amortization of intangible assets |  |  | 499 |  |  |  | 186 |  |  |  | 32 |  |  |  | — |  |  |  | 717 |
Industrial inputs, consumable materials and supplies |  |  | 5,732 |  |  |  | 33 |  |  |  | 76 |  |  |  | 18 |  |  |  | 5,859 |
Operation services and other service contracts |  |  | 10,494 |  |  |  | 242 |  |  |  | 713 |  |  |  | 125 |  |  |  | 11,574 |
Preservation, repair and maintenance |  |  | 16,710 |  |  |  | 343 |  |  |  | 338 |  |  |  | 32 |  |  |  | 17,423 |
Unproductive exploratory drillings |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,050 |  |  |  | 2,050 |
Transportation, products and charges |  |  | 6,952 |  |  |  | 9 |  |  |  | 4,964 |  |  |  | — |  |  |  | 11,925 |
Provision for doubtful trade receivables |  |  | — |  |  |  | — |  |  |  | 169 |  |  |  | — |  |  |  | 169 |
Publicity and advertising expenses |  |  | — |  |  |  | 344 |  |  |  | 855 |  |  |  | — |  |  |  | 1,199 |
Fuel, gas, energy and miscellaneous |  |  | 4,464 |  |  |  | 125 |  |  |  | 895 |  |  |  | 8 |  |  |  | 5,492 |
|  |  | 127,075 |  |  |  | 7,126 |  |  |  | 15,212 |  |  |  | 3,155 |  |  |  | 152,568 |
(1) | Includes approximately 1,317 corresponding to export withholdings.
(2) | Includes 126 corresponding to fees and remunerations of the Directors and Statutory Auditors of YPF’s Board of Directors. On April 29, 2016, the General and Extraordinary Shareholders’ Meeting of YPF resolved to ratify the fees corresponding to fiscal year 2015 of 140 and to approve as fees on account of such fees and remunerations for the fiscal year 2016, the approximate sum of 127.
(3) | The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 400.
|  | 2015 |
|  | Production costs(3) |  |  | Administrative expenses |  |  | Selling expenses |  |  | Exploration expenses |  |  | Total |
Salaries and social security taxes |  |  | 7,566 |  |  |  | 2,065 |  |  |  | 1,207 |  |  |  | 224 |  |  |  | 11,062 |
Fees and compensation for services |  |  | 775 |  |  |  | 1,378 | (2) |  |  | 280 |  |  |  | 24 |  |  |  | 2,457 |
Other personnel expenses |  |  | 2,303 |  |  |  | 277 |  |  |  | 121 |  |  |  | 42 |  |  |  | 2,743 |
Taxes, charges and contributions |  |  | 1,144 |  |  |  | 259 |  |  |  | 2,885 | (1) |  |  | — |  |  |  | 4,288 |
Royalties, easements and canons |  |  | 11,932 |  |  |  | — |  |  |  | 17 |  |  |  | 28 |  |  |  | 11,977 |
Insurance |  |  | 831 |  |  |  | 38 |  |  |  | 56 |  |  |  | — |  |  |  | 925 |
Rental of real estate and equipment |  |  | 3,360 |  |  |  | 33 |  |  |  | 394 |  |  |  | 2 |  |  |  | 3,789 |
Survey expenses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 504 |  |  |  | 504 |
Depreciation of property, plant and equipment |  |  | 25,706 |  |  |  | 382 |  |  |  | 597 |  |  |  | — |  |  |  | 26,685 |
Amortization of intangible assets |  |  | 185 |  |  |  | 117 |  |  |  | 21 |  |  |  | — |  |  |  | 323 |
Industrial inputs, consumable materials and supplies |  |  | 3,801 |  |  |  | 27 |  |  |  | 88 |  |  |  | 5 |  |  |  | 3,921 |
Operation services and other service contracts |  |  | 6,261 |  |  |  | 237 |  |  |  | 546 |  |  |  | — |  |  |  | 7,044 |
Preservation, repair and maintenance |  |  | 14,231 |  |  |  | 248 |  |  |  | 322 |  |  |  | 24 |  |  |  | 14,825 |
Unproductive exploratory drillings |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,425 |  |  |  | 1,425 |
Transportation, products and charges |  |  | 4,796 |  |  |  | 25 |  |  |  | 3,756 |  |  |  | — |  |  |  | 8,577 |
Provision for doubtful trade receivables |  |  | — |  |  |  | — |  |  |  | (99 | ) |  |  | — |  |  |  | (99 | )
Publicity and advertising expenses |  |  | — |  |  |  | 395 |  |  |  | 292 |  |  |  | — |  |  |  | 687 |
Fuel, gas, energy and miscellaneous |  |  | 2,659 |  |  |  | 105 |  |  |  | 616 |  |  |  | 195 |  |  |  | 3,575 |
|  |  | 85,550 |  |  |  | 5,586 |  |  |  | 11,099 |  |  |  | 2,473 |  |  |  | 104,708 |
(1) | Includes approximately 1,220 corresponding to export withholdings.
(2) | Includes 140 corresponding to fees and remunerations of the Directors and Statutory Auditors of YPF’s Board of Directors. On April 30, 2015, the General and Extraordinary Shareholders’ Meetings of YPF resolved to ratify the fees corresponding to fiscal year 2014 for 123 and to approve as fees on account of such fees and remunerations for the fiscal year 2015 the approximate sum of 146.
(3) | The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 270.

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