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Property, Plant and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2017
Text block1 [abstract] |
Summary of Property, Plant and Equipment |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Net book value of property, plant and equipment |  |  | 382,630 |  |  |  | 345,679 |  |  |  | 274,122 |
Provision for obsolescence of materials and equipment |  |  | (1,652 | ) |  |  | (1,380 | ) |  |  | (762 | )
Provision for impairment of property, plant and equipment |  |  | (26,535 | ) |  |  | (36,285 | ) |  |  | (2,455 | )
|  |  | 354,443 |  |  |  | 308,014 |  |  |  | 270,905 |
Summary of Changes in Property, Plant and Equipment | Changes in Group’s property, plant and equipment for the years ended December 31, 2017, 2016 and 2015 are as follows:
|  | Land and buildings |  |  | Mineral property, wells and related equipment |  |  | Refinery equipment and petrochemical plants |  |  | Transportation equipment |  |  | Materials and equipment in warehouse |  |  | Drilling and work in progress |  |  | Exploratory drilling in progress |  |  | Furniture, fixtures and installations |  |  | Selling equipment |  |  | Infrastructure for natural gas distribution |  |  | Electric power generation facilities |  |  | Other property |  |  | Total |
Cost |  |  | 9,084 |  |  |  | 265,376 |  |  |  | 42,081 |  |  |  | 2,160 |  |  |  | 8,241 |  |  |  | 45,051 |  |  |  | 1,781 |  |  |  | 3,314 |  |  |  | 5,520 |  |  |  | 2,722 |  |  |  | 1,567 |  |  |  | 5,502 |  |  |  | 392,399 |
Accumulated depreciation |  |  | 3,779 |  |  |  | 192,170 |  |  |  | 24,842 |  |  |  | 1,455 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,817 |  |  |  | 4,215 |  |  |  | 1,116 |  |  |  | 1,171 |  |  |  | 3,591 |  |  |  | 235,156 |
Balances as of December 31, 2014 |  |  | 5,305 |  |  |  | 73,206 |  |  |  | 17,239 |  |  |  | 705 |  |  |  | 8,241 |  |  |  | 45,051 |  |  |  | 1,781 |  |  |  | 497 |  |  |  | 1,305 |  |  |  | 1,606 |  |  |  | 396 |  |  |  | 1,911 |  |  |  | 157,243 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 23 |  |  |  | (1,140 | )(4) |  |  | 7 |  |  |  | 5 |  |  |  | 7,823 |  |  |  | 50,139 |  |  |  | 2,767 |  |  |  | 36 |  |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | 219 |  |  |  | 59,880 |
Translation effect |  |  | 4,630 |  |  |  | 155,844 |  |  |  | 23,707 |  |  |  | 1,155 |  |  |  | 4,432 |  |  |  | 24,005 |  |  |  | 992 |  |  |  | 1,865 |  |  |  | 3,640 |  |  |  | — |  |  |  | — |  |  |  | 2,633 |  |  |  | 222,903 |
Decreases and reclassifications |  |  | 212 |  |  |  | 37,986 | (5) |  |  | 3,634 |  |  |  | 330 |  |  |  | (7,018 | ) |  |  | (42,392 | ) |  |  | (1,893 | ) |  |  | 388 |  |  |  | 1,617 |  |  |  | 209 |  |  |  | 6 |  |  |  | (63 | ) |  |  | (6,984 | )(3)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 211 |  |  |  | 22,884 | (4) |  |  | 2,289 |  |  |  | 218 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 323 |  |  |  | 345 |  |  |  | 68 |  |  |  | 112 |  |  |  | 235 |  |  |  | 26,685 |
Translation effect |  |  | 1,934 |  |  |  | 110,301 |  |  |  | 14,019 |  |  |  | 773 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,559 |  |  |  | 2,361 |  |  |  | — |  |  |  | — |  |  |  | 1,796 |  |  |  | 132,743 |
Decreases and reclassifications |  |  | (4 | ) |  |  | (433 | )(5) |  |  | (12 | ) |  |  | (54 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | — |  |  |  | (2 | ) |  |  | (508 | )
Cost |  |  | 13,949 |  |  |  | 458,066 |  |  |  | 69,429 |  |  |  | 3,650 |  |  |  | 13,478 |  |  |  | 76,803 |  |  |  | 3,647 |  |  |  | 5,603 |  |  |  | 10,778 |  |  |  | 2,931 |  |  |  | 1,573 |  |  |  | 8,291 |  |  |  | 668,198 |
Accumulated depreciation |  |  | 5,920 |  |  |  | 324,922 |  |  |  | 41,138 |  |  |  | 2,392 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,699 |  |  |  | 6,921 |  |  |  | 1,181 |  |  |  | 1,283 |  |  |  | 5,620 |  |  |  | 394,076 |
Balances as of December 31, 2015 |  |  | 8,029 |  |  |  | 133,144 | (1) |  |  | 28,291 |  |  |  | 1,258 |  |  |  | 13,478 |  |  |  | 76,803 |  |  |  | 3,647 |  |  |  | 904 |  |  |  | 3,857 |  |  |  | 1,750 |  |  |  | 290 |  |  |  | 2,671 |  |  |  | 274,122 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 140 |  |  |  | 3,831 | (4) |  |  | 1 |  |  |  | 3 |  |  |  | 6,968 |  |  |  | 52,610 |  |  |  | 1,392 |  |  |  | 25 |  |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | 76 |  |  |  | 65,048 |
Translation effect |  |  | 2,975 |  |  |  | 104,086 |  |  |  | 16,601 |  |  |  | 802 |  |  |  | 2,494 |  |  |  | 14,602 |  |  |  | 626 |  |  |  | 1,260 |  |  |  | 2,430 |  |  |  | — |  |  |  | — |  |  |  | 1,658 |  |  |  | 147,534 |
Decreases and reclassifications |  |  | 1,365 |  |  |  | 59,645 |  |  |  | 26,529 |  |  |  | 1,096 |  |  |  | (8,701 | ) |  |  | (91,342 | ) |  |  | (3,687 | ) |  |  | 1,201 |  |  |  | 1,138 |  |  |  | 260 |  |  |  | 187 |  |  |  | (60 | ) |  |  | (12,369 | )(3)(6)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 360 |  |  |  | 40,729 | (4) |  |  | 4,312 |  |  |  | 414 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 668 |  |  |  | 642 |  |  |  | 75 |  |  |  | 111 |  |  |  | 318 |  |  |  | 47,629 |
Translation effect |  |  | 1,257 |  |  |  | 73,288 |  |  |  | 9,288 |  |  |  | 516 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,052 |  |  |  | 1,558 |  |  |  | — |  |  |  | — |  |  |  | 1,142 |  |  |  | 88,101 |
Decreases and reclassifications |  |  | (40 | ) |  |  | (6,937 | ) |  |  | (3 | ) |  |  | (37 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (18 | ) |  |  | (2 | ) |  |  | 45 |  |  |  | — |  |  |  | (82 | ) |  |  | (7,074 | )(6)
Cost |  |  | 18,429 |  |  |  | 625,628 |  |  |  | 112,560 |  |  |  | 5,551 |  |  |  | 14,239 |  |  |  | 52,673 |  |  |  | 1,978 |  |  |  | 8,089 |  |  |  | 14,346 |  |  |  | 3,191 |  |  |  | 1,762 |  |  |  | 9,965 |  |  |  | 868,411 |
Accumulated depreciation |  |  | 7,497 |  |  |  | 432,002 |  |  |  | 54,735 |  |  |  | 3,285 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,401 |  |  |  | 9,119 |  |  |  | 1,301 |  |  |  | 1,394 |  |  |  | 6,998 |  |  |  | 522,732 |
Balances as of December 31, 2016 |  |  | 10,932 |  |  |  | 193,626 | (1) |  |  | 57,825 |  |  |  | 2,266 |  |  |  | 14,239 |  |  |  | 52,673 |  |  |  | 1,978 |  |  |  | 1,688 |  |  |  | 5,227 |  |  |  | 1,890 |  |  |  | 368 |  |  |  | 2,967 |  |  |  | 345,679 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 49 |  |  |  | (4,370 | )(4) |  |  | 103 |  |  |  | 66 |  |  |  | 7,394 |  |  |  | 47,453 |  |  |  | 2,207 |  |  |  | 20 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 174 |  |  |  | 53,096 |
Translation effect |  |  | 3,028 |  |  |  | 113,481 |  |  |  | 19,728 |  |  |  | 1,032 |  |  |  | 2,101 |  |  |  | 8,568 |  |  |  | 373 |  |  |  | 1,466 |  |  |  | 2,744 |  |  |  | — |  |  |  | — |  |  |  | 1,651 |  |  |  | 154,172 |
Decreases and reclassifications |  |  | (112 | ) |  |  | 40,614 |  |  |  | 2,284 |  |  |  | 965 |  |  |  | (7,741 | ) |  |  | (49,165 | ) |  |  | (1,687 | ) |  |  | 879 |  |  |  | 1,698 |  |  |  | 215 |  |  |  | (1,762 | )(7) |  |  | 188 |  |  |  | (13,624 | )(3)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 437 |  |  |  | 54,980 | (4) |  |  | 5,395 |  |  |  | 602 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 717 |  |  |  | 854 |  |  |  | 80 |  |  |  | 87 |  |  |  | 315 |  |  |  | 63,467 |
Translation effect |  |  | 1,303 |  |  |  | 81,108 |  |  |  | 9,983 |  |  |  | 609 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,196 |  |  |  | 1,684 |  |  |  | — |  |  |  | — |  |  |  | 1,151 |  |  |  | 97,034 |
Decreases and reclassifications |  |  | 13 |  |  |  | (1,756 | ) |  |  | (953 | ) |  |  | 16 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 372 |  |  |  | (1 | ) |  |  | — |  |  |  | (1,481 | )(7) |  |  | (18 | ) |  |  | (3,808 | )
Cost |  |  | 21,394 |  |  |  | 775,353 |  |  |  | 134,675 |  |  |  | 7,614 |  |  |  | 15,993 |  |  |  | 59,529 |  |  |  | 2,871 |  |  |  | 10,454 |  |  |  | 18,788 |  |  |  | 3,406 |  |  |  | — |  |  |  | 11,978 |  |  |  | 1,062,055 |
Accumulated depreciation |  |  | 9,250 |  |  |  | 566,334 |  |  |  | 69,160 |  |  |  | 4,512 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,686 |  |  |  | 11,656 |  |  |  | 1,381 |  |  |  | — |  |  |  | 8,446 |  |  |  | 679,425 |
Balances as of December 31, 2017 |  |  | 12,144 |  |  |  | 209,019 | (1) |  |  | 65,515 |  |  |  | 3,102 |  |  |  | 15,993 |  |  |  | 59,529 |  |  |  | 2,871 | (2) |  |  | 1,768 |  |  |  | 7,132 |  |  |  | 2,025 |  |  |  | — |  |  |  | 3,532 |  |  |  | 382,630 |
(1) | Includes 10,003, 9,147 and 8,435 of mineral property as of December 31, 2017, 2016 and 2015, respectively.
(2) | As of December 31, 2017, there are 35 exploratory wells in progress. During year ended on such date, 37 wells were drilled, 24 wells were charged to exploratory expense and 15 were transferred to prove properties which are included in the account Mineral property, wells and related equipment.
(3) | Includes 7, 2 and 6 of net book value charged to property, plant and equipment provisions for the years ended December 31, 2017, 2016 and 2015, respectively.
(4) | Includes (4,913), 2,243 and (1,281) corresponding to hydrocarbon wells abandonment costs for the years ended December 31, 2017, 2016 and 2015, respectively.
(5) | Includes (2,671) residual value for the El Orejano area; (226) corresponding to the decrease in participation in the Magallanes area; and (8) corresponding to the decrease in participation in the Puesto Cortadera area.
(6) | Includes reductions for the deconsolidation of subsidiaries of 500, net.
(7) | Incluye 6,722 y 1,790 de valor de origen y depreciación acumulada, respectivamente, correspondientes a la reclasificación de los activos de YPF EE como mantenidos para su disposición.
Summary of Provision for Obsolescence of Materials and Equipment | Set forth below is the evolution of the provision for obsolescence of materials and equipment for the years ended December 31, 2017, 2016 and 2015:
|  | 2017 |  |  | 2016 |  |  | 2015 |
Amount at beginning of year |  |  | 1,380 |  |  |  | 762 |  |  |  | 313 |
Increase charged to profit/ (loss) |  |  | 11 |  |  |  | 428 |  |  |  | 243 |
Decreases charged to profit/ (loss) |  |  | (45 | ) |  |  | — |  |  |  | — |
Amounts incurred due to utilization |  |  | (7 | ) |  |  | (2 | ) |  |  | (6 | )
Transferencias y otros movimientos |  |  | 65 |  |  |  | — |  |  |  | — |
Translation differences |  |  | 248 |  |  |  | 192 |  |  |  | 212 |
Amount at end of year |  |  | 1,652 |  |  |  | 1,380 |  |  |  | 762 |
Summary of Provision for Impairment of Property, Plant and Equipment | Set forth below is the evolution of the provision for impairment of property, plant and equipment for 2017, 2016 and 2015:
|  | 2017 |  |  | 2016 |  |  | 2015 |
Amount at beginning of year |  |  | 36,285 |  |  |  | 2,455 |  |  |  | — |
Increase charged to profit/ (loss) (1) |  |  | — |  |  |  | 36,188 |  |  |  | 2,455 |
Decrease charged to profit/ (loss) (1) |  |  | (5,032 | ) |  |  | (1,245 | ) |  |  | — |
Depreciation(2) |  |  | (9,955 | ) |  |  | (2,877 | ) |  |  | — |
Translation differences |  |  | 5,237 |  |  |  | 1,869 |  |  |  | — |
Deconsolidation of subsidiaries |  |  | — |  |  |  | (105 | ) |  |  | — |
Amount at end of year |  |  | 26,535 |  |  |  | 36,285 |  |  |  | 2,455 |
(1) | See Note 2.c).
(2) | Included in “Depreciation of property, plant and equipment” in Note 21.
Summary of Cost Evolution for Exploratory Wells in Evaluation Stage | Set forth below is the cost evolution for the exploratory wells in evaluation stage as of the years ended on December 31, 2017, 2016 and 2015:
|  | 2017 |  |  | 2016 |  |  | 2015 |
Amount at beginning of year |  |  | 1,475 |  |  |  | 1,777 |  |  |  | 993 |
Additions pending the determination of proved reserves |  |  | 758 |  |  |  | 1,112 |  |  |  | 1,219 |
Decreases charged to exploration expenses |  |  | (591 | ) |  |  | (700 | ) |  |  | (479 | )
Decrease of assets assignment |  |  | — |  |  |  | (15 | ) |  |  | (89 | )
Reclassifications to mineral property, wells and related equipment with proved reserves |  |  | (581 | ) |  |  | (1,004 | ) |  |  | (466 | )
Translation difference |  |  | 175 |  |  |  | 305 |  |  |  | 599 |
Amount at end of year |  |  | 1,236 |  |  |  | 1,475 |  |  |  | 1,777 |
Summary of Capitalized Cost for Exploratory Wells | The following table shows the capitalized cost for exploratory wells for a period greater than a year and the number of projects related as of December 31, 2017.
|  | Amount |  |  | Number of projects |  |  | Number of Wells |
Between 1 and 5 years |  |  | 413 |  |  |  | 3 |  |  |  | 3 |

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