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Property, Plant and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Summary of Property, Plant and Equipment |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Net book value of property, plant and equipment |  |  | 1,156,950 |  |  |  | 740,103 |  |  |  | 382,630 |
Provision for obsolescence of materials and equipment |  |  | (6,610 | ) |  |  | (3,955 | ) |  |  | (1,652 | )
Provision for impairment of property, plant and equipment |  |  | (81,329 | ) |  |  | (37,061 | ) |  |  | (26,535 | )
|  |  | 1,069,011 |  |  |  | 699,087 |  |  |  | 354,443 |
Summary of Changes in Property, Plant and Equipment | Changes in Group’s property, plant and equipment for the years ended December 31, 2019, 2018 and 2017 are as follows:
|  | Land and buildings |  |  | Mining 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 |  |  | 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 |
Balance 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 | ) (5) |  |  | 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 | ) (5) |  |  | (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 |
Balance as of December 31, 2017 |  |  | 12,144 |  |  |  | 209,019 | (1) |  |  | 65,515 |  |  |  | 3,102 |  |  |  | 15,993 |  |  |  | 59,529 |  |  |  | 2,871 |  |  |  | 1,768 |  |  |  | 7,132 |  |  |  | 2,025 |  |  |  | — |  |  |  | 3,532 |  |  |  | 382,630 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 425 |  |  |  | (10,216 | ) (4) |  |  | 370 |  |  |  | 38 |  |  |  | 19,885 |  |  |  | 67,264 |  |  |  | 5,438 |  |  |  | 59 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 385 |  |  |  | 83,648 | (6)(7)
Translation effect |  |  | 20,845 |  |  |  | 808,772 |  |  |  | 138,924 |  |  |  | 7,400 |  |  |  | 15,332 |  |  |  | 61,084 |  |  |  | 3,851 |  |  |  | 10,935 |  |  |  | 20,016 |  |  |  | — |  |  |  | — |  |  |  | 11,468 |  |  |  | 1,098,627 |
Adjustment for inflation (8) |  |  | 5,096 |  |  |  | 152 |  |  |  | — |  |  |  | 797 |  |  |  | 1,107 |  |  |  | 792 |  |  |  | — |  |  |  | 1,371 |  |  |  | — |  |  |  | 20,519 |  |  |  | — |  |  |  | 6,968 |  |  |  | 36,802 |
Decreases and reclassifications |  |  | 287 |  |  |  | 30,807 |  |  |  | 6,482 |  |  |  | 313 |  |  |  | (17,327 | ) |  |  | (64,288 | ) |  |  | (4,188 | ) |  |  | 1,898 |  |  |  | 2,194 |  |  |  | 243 |  |  |  | — |  |  |  | 838 |  |  |  | (42,741 | ) (3)(9)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 758 |  |  |  | 82,939 | (4) |  |  | 9,517 |  |  |  | 960 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,561 |  |  |  | 1,680 |  |  |  | 677 |  |  |  | — |  |  |  | 777 |  |  |  | 98,869 | (6)
Translation effect |  |  | 9,356 |  |  |  | 609,973 |  |  |  | 73,643 |  |  |  | 4,639 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,158 |  |  |  | 12,396 |  |  |  | — |  |  |  | — |  |  |  | 8,127 |  |  |  | 727,292 |
Adjustment for inflation (8) |  |  | 2,785 |  |  |  | 141 |  |  |  | — |  |  |  | 565 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,309 |  |  |  | — |  |  |  | 10,584 |  |  |  | — |  |  |  | 5,152 |  |  |  | 20,536 |
Decreases and reclassifications |  |  | (35 | ) |  |  | (27,457 | ) |  |  | (25 | ) |  |  | (97 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | (35 | ) |  |  | (134 | ) |  |  | — |  |  |  | (44 | ) |  |  | (27,834 | ) (9)
Cost |  |  | 48,047 |  |  |  | 1,604,868 |  |  |  | 280,451 |  |  |  | 16,162 |  |  |  | 34,990 |  |  |  | 124,381 |  |  |  | 7,972 |  |  |  | 24,717 |  |  |  | 40,998 |  |  |  | 24,168 |  |  |  | — |  |  |  | 31,637 |  |  |  | 2,238,391 |
Accumulated depreciation |  |  | 22,114 |  |  |  | 1,231,930 |  |  |  | 152,295 |  |  |  | 10,579 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,707 |  |  |  | 25,697 |  |  |  | 12,508 |  |  |  | — |  |  |  | 22,458 |  |  |  | 1,498,288 |
Balance as of December 31, 2018 |  |  | 25,933 |  |  |  | 372,938 | (1) |  |  | 128,156 |  |  |  | 5,583 |  |  |  | 34,990 |  |  |  | 124,381 |  |  |  | 7,972 |  |  |  | 4,010 |  |  |  | 15,301 |  |  |  | 11,660 |  |  |  | — |  |  |  | 9,179 |  |  |  | 740,103 |
Cost |  |  | 48,047 |  |  |  | 1,604,868 |  |  |  | 280,451 |  |  |  | 16,162 |  |  |  | 34,990 |  |  |  | 124,381 |  |  |  | 7,972 |  |  |  | 24,717 |  |  |  | 40,998 |  |  |  | 24,168 |  |  |  | — |  |  |  | 31,637 |  |  |  | 2,238,391 |
Accumulated depreciation |  |  | 22,114 |  |  |  | 1,231,930 |  |  |  | 152,295 |  |  |  | 10,579 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,707 |  |  |  | 25,697 |  |  |  | 12,508 |  |  |  | — |  |  |  | 22,458 |  |  |  | 1,498,288 |
Balance as of December 31, 2018 |  |  | 25,933 |  |  |  | 372,938 | (1) |  |  | 128,156 |  |  |  | 5,583 |  |  |  | 34,990 |  |  |  | 124,381 |  |  |  | 7,972 |  |  |  | 4,010 |  |  |  | 15,301 |  |  |  | 11,660 |  |  |  | — |  |  |  | 9,179 |  |  |  | 740,103 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 46 |  |  |  | 1,980 | (4) |  |  | 4,676 |  |  |  | 83 |  |  |  | 43,089 |  |  |  | 114,878 |  |  |  | 6,532 |  |  |  | 106 |  |  |  | — |  |  |  | 865 |  |  |  | — |  |  |  | 589 |  |  |  | 172,844 | (10)
Translation effect |  |  | 24,838 |  |  |  | 967,212 |  |  |  | 171,788 |  |  |  | 8,723 |  |  |  | 21,044 |  |  |  | 70,818 |  |  |  | 5,014 |  |  |  | 14,289 |  |  |  | 25,116 |  |  |  | — |  |  |  | — |  |  |  | 13,581 |  |  |  | 1,322,423 |
Adjustment for inflation (8) |  |  | 3,382 |  |  |  | — |  |  |  | — |  |  |  | 716 |  |  |  | 920 |  |  |  | 1,326 |  |  |  | — |  |  |  | 828 |  |  |  | — |  |  |  | 13,010 |  |  |  | — |  |  |  | 4,793 |  |  |  | 24,975 |
Decreases and reclassifications |  |  | 880 |  |  |  | 114,493 |  |  |  | 15,715 |  |  |  | 1,358 |  |  |  | (37,620 | ) |  |  | (116,818 | ) |  |  | (8,132 | ) |  |  | 1,077 |  |  |  | 4,021 |  |  |  | 6,600 |  |  |  | — |  |  |  | (3,894 | ) |  |  | (22,320 | ) (3)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 1,260 |  |  |  | 137,017 | (4) |  |  | 16,092 |  |  |  | 1,345 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,536 |  |  |  | 2,765 |  |  |  | 989 |  |  |  | — |  |  |  | 1,325 |  |  |  | 163,329 |
Translation effect |  |  | 11,444 |  |  |  | 758,928 |  |  |  | 93,611 |  |  |  | 5,917 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11,935 |  |  |  | 15,822 |  |  |  | — |  |  |  | — |  |  |  | 9,862 |  |  |  | 907,519 |
Adjustment for inflation (8) |  |  | 1,726 |  |  |  | — |  |  |  | — |  |  |  | 486 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 773 |  |  |  | — |  |  |  | 6,733 |  |  |  | — |  |  |  | 3,270 |  |  |  | 12,988 |
Decreases and reclassifications |  |  | 9 |  |  |  | (2,287 | ) |  |  | (33 | ) |  |  | (376 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (834 | ) |  |  | (13 | ) |  |  | 3,647 |  |  |  | — |  |  |  | (2,874 | ) |  |  | (2,761 | ) (3)
Cost |  |  | 77,193 |  |  |  | 2,688,553 |  |  |  | 472,630 |  |  |  | 27,042 |  |  |  | 62,423 |  |  |  | 194,585 |  |  |  | 11,386 |  |  |  | 41,017 |  |  |  | 70,135 |  |  |  | 44,643 |  |  |  | — |  |  |  | 46,706 |  |  |  | 3,736,313 |
Accumulated depreciation |  |  | 36,553 |  |  |  | 2,125,588 |  |  |  | 261,965 |  |  |  | 17,951 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 35,117 |  |  |  | 44,271 |  |  |  | 23,877 |  |  |  | — |  |  |  | 34,041 |  |  |  | 2,579,363 |
Balance as of December 31, 2019 |  |  | 40,640 |  |  |  | 562,965 | (1) |  |  | 210,665 |  |  |  | 9,091 |  |  |  | 62,423 |  |  |  | 194,585 |  |  |  | 11,386 | (2) |  |  | 5,900 |  |  |  | 25,864 |  |  |  | 20,766 |  |  |  | — |  |  |  | 12,665 |  |  |  | 1,156,950 |
(1) | Includes 22,343 , 16,154 and 10,003 of mineral property as of December 31, 2019, 2018 and 2017, respectively.
(2) | As of December 31, 2019, there are 24 exploratory wells in progress. During fiscal year ended on such date, 18 wells were drilled, 29 wells were charged to exploratory expense , 3 wells were derecognized for the assignment of certain areas and 20 wells were transferred to prove properties which are included in the account Mineral property, wells and related equipment.
(3) | Includes 48 , 60 and 7 of net book value charged to property, plant and equipment provisions for the years ended December 31, 2019, 2018 and 2017, respectively.
(4) | Includes 1,172 , (11,710) and (4,913) corresponding to hydrocarbon wells abandonment costs and 4,664 , 5,521 and 2,258 of depreciation recovery for the years ended December 31, 2019, 2018 and 2017, respectively.
(5) | Includes 6,772 and 1,790 of cost and accumulated depreciation, respectively, corresponding to the reclassification of assets of YPF EE as held for disposal. See Note 3.
(6) | Includes 1,470 and 1,092 of cost and accumulated depreciation, respectively, corresponding to additions for the acquisition of a participation in several areas.
(7) | Includes 2,327 corresponding to business combination. See Note 3.
(8) | Corresponds to adjustments for inflation of opening balances of property, plant and equipment of subsidiaries with the Peso as functional currency which was charged to other comprehensive income.
(9) | Includes 31,800 and 28,673 of cost and accumulated depreciation, respectively, corresponding to the reclassification of certain areas that were reclassified as assets held for disposal. See Note 3.
(10) | Includes 2,109 and 1,228 corresponding to short-term leases and the variable charge of leases related to the underlying asset return/use, respectively. Additionally, it includes 2,021 and 311 corresponding to the depreciation capitalization of right-of-use assets (see Note 9) and to capitalization of the financial accretion of the lease liability (see Note 19), respectively.
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, 2019, 2018 and 2017:
|  | 2019 |  |  | 2018 |  |  | 2017 |
Amount at beginning of year |  |  | 3,955 |  |  |  | 1,652 |  |  |  | 1,380 |
Increase charged to profit or loss |  |  | 410 |  |  |  | 629 |  |  |  | 11 |
Decreases charged to profit or loss |  |  | (22 | ) |  |  | — |  |  |  | (45 | )
Amounts incurred due to utilization |  |  | (48 | ) |  |  | (60 | ) |  |  | (7 | )
Translation differences |  |  | 2,315 |  |  |  | 1,666 |  |  |  | 248 |
Transfers and other movements |  |  | — |  |  |  | 68 |  |  |  | 65 |
Amount at end of year |  |  | 6,610 |  |  |  | 3,955 |  |  |  | 1,652 |
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 2019, 2018 and 2017:
|  | 2019 |  |  | 2018 |  |  | 2017 |
Amount at beginning of year |  |  | 37,061 |  |  |  | 26,535 |  |  |  | 36,285 |
Increases charged to profit or loss (1) |  |  | 41,429 |  |  |  | 36,937 |  |  |  | — |
Decreases charged to profit or loss (1) |  |  | — |  |  |  | (39,837 | ) |  |  | (5,032 | )
Depreciation (2) |  |  | (17,435 | ) |  |  | (10,208 | ) |  |  | (9,955 | )
Translation differences |  |  | 20,274 |  |  |  | 23,634 |  |  |  | 5,237 |
Amount at end of year |  |  | 81,329 |  |  |  | 37,061 |  |  |  | 26,535 |
(1) | See Note 2.c.
(2) | Included in “Depreciation of property, plant and equipment” in Note 25.
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, 2019, 2018 and 2017:
|  | 2019 |  |  | 2018 |  |  | 2017 |
Amount at beginning of year |  |  | 4,067 |  |  |  | 1,236 |  |  |  | 1,475 |
Additions pending the determination of proved reserves |  |  | 5,229 |  |  |  | 2,179 |  |  |  | 758 |
Decreases charged to exploration expenses |  |  | (1,036 | ) |  |  | (382 | ) |  |  | (591 | )
Reclassifications to mineral property, wells and related equipment with proved reserves |  |  | (2,716 | ) |  |  | (703 | ) |  |  | (581 | )
Translation difference |  |  | 2,912 |  |  |  | 1,737 |  |  |  | 175 |
Amount at end of year |  |  | 8,456 |  |  |  | 4,067 |  |  |  | 1,236 |
Summary of Cost for Exploratory Wells | The following table shows the cost for exploratory wells under assessment for a period greater than a year and the number of projects related as of December 31, 2019.
|  | Amount |  |  | Number of projects |  |  | Number of wells |
Between 1 and 5 years |  |  | 1,996 |  |  |  | 4 |  |  |  | 5 |

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