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Trade Receivables (Tables) | 12 Months Ended
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Dec. 31, 2020
Text block [abstract] |
Summary of Trade Receivables |
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | Non current |  |  | Current |  |  | Non current |  |  | Current |  |  | Non current |  |  | Current |
Accounts receivable and related parties (1) (2) |  |  | 17,392 |  |  |  | 118,665 |  |  |  | 15,325 |  |  |  | 124,657 |  |  |  | 23,508 |  |  |  | 75,422 |
Provision for doubtful trade receivables |  |  | (8,861 | ) |  |  | (10,519 | ) |  |  | — |  |  |  | (6,580 | ) |  |  | — |  |  |  | (2,776 | )
|  |  | 8,531 |  |  |  | 108,146 |  |  |  | 15,325 |  |  |  | 118,077 |  |  |  | 23,508 |  |  |  | 72,646 |
(1) | See Note 35 for information about related parties.
(2) | See Note 23 for information about credits for contracts included in trade receivables.
Summary of Evolution of the Provision for Doubtful Trade Receivables | Set forth below is the evolution of the provision for doubtful trade receivables as of December 31, 2020, 2019 and 2018:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | Non current |  |  | Current |  |  | Non current |  |  | Current |  |  | Non current |  |  | Current |
Balance at beginning of year |  |  | — |  |  |  | 6,580 |  |  |  | — |  |  |  | 2,776 |  |  |  | — |  |  |  | 1,323 |
Modification of balance at beginning of the fiscal year (1) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 425 |
Balance at beginning of the fiscal year |  |  | — |  |  |  | 6,580 |  |  |  | — |  |  |  | 2,776 |  |  |  | — |  |  |  | 1,748 |
Increases charged to expenses (3) |  |  | 2,228 |  |  |  | 10,818 |  |  |  | — |  |  |  | 3,891 |  |  |  | — |  |  |  | 444 |
Decreases charged to income |  |  | — |  |  |  | (729 | ) |  |  | — |  |  |  | (707 | ) |  |  | — |  |  |  | (91 | )
Amounts incurred due to utilization |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (112 | ) |  |  | — |  |  |  | — |
Translation differences |  |  | — |  |  |  | 715 |  |  |  | — |  |  |  | 847 |  |  |  | — |  |  |  | 607 |
Result from net monetary position (2) |  |  | — |  |  |  | (232 | ) |  |  | — |  |  |  | (103 | ) |  |  | — |  |  |  | 92 |
Reclassifications |  |  | 6,633 |  |  |  | (6,633 | ) |  |  | — |  |  |  | (12 | ) |  |  | — |  |  |  | (24 | )
Balance at the end of year |  |  | 8,861 |  |  |  | 10,519 |  |  |  | — |  |  |  | 6,580 |  |  |  | — |  |  |  | 2,776 |
(1) | Corresponds to the change in the accounting policy described in detail in Note 2.b.18.
(2) | Includes adjustment for inflation of opening balances of the provision for doubtful trade receivables in subsidiaries with the Peso as functional currency which was charged to other comprehensive income and the adjustment for inflation of the fiscal year, which was charged to results.
(3) | As of December 31, 2020, it includes 8,861 corresponding to credits with natural gas distributors for the accumulated daily differences pursuant to Decree No. 1,053/2018. See Note 34.f.

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