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Costs | 12 Months Ended
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Dec. 31, 2019
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Costs |
24. | COSTS
|  | 2019 |  |  | 2018 |  |  | 2017 |
Inventories at beginning of year |  |  | 53,324 |  |  |  | 27,149 |  |  |  | 21,808 | (2)
Purchases |  |  | 190,601 |  |  |  | 124,279 |  |  |  | 65,945 |
Production costs (1) |  |  | 378,281 |  |  |  | 234,340 |  |  |  | 147,423 |
Translation effect |  |  | 33,385 |  |  |  | 26,514 |  |  |  | 3,877 |
Inventories incorporated by business combination (3) |  |  | — |  |  |  | 445 |  |  |  | — |
Adjustment for inflation (4) |  |  | 496 |  |  |  | 167 |  |  |  | — |
Reclassifications and other movements |  |  | — |  |  |  | — |  |  |  | (92 | )
Inventories at end of the year |  |  | (80,479 | ) |  |  | (53,324 | ) |  |  | (27,149 | ) (2)
|  |  | 575,608 |  |  |  | 359,570 |  |  |  | 211,812 |
(1) | See Note 25.
(2) | Reclassifications of 12 have been made in inventories at beginning of fiscal year and 142 have been made in inventories at the fiscal years ended December 31, 2017, in accordance with the change in the accounting policy described in detail in Note 2.b.11.
(3) | See Note 3.
(4) | Corresponds to adjustment for inflation of inventories’ opening balances of subsidiaries with the Peso as functional currency, which was charged to other comprehensive income.

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