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Right-of-use Assets | 12 Months Ended
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Dec. 31, 2020
Text block [abstract] |
Right-of-use Assets |
9. | RIGHT-OF-USE ASSETS
The evolution of the Group’s right-of-use assets as of December 31, 2020 and 2019 is as follows:
|  | Land and buildings |  |  | Exploitation facilities and equipment |  |  | Machinery and equipment |  |  | Gas stations |  |  | Transportation equipment |  |  | Total |
Balances for initial application of IFRS 16 |  |  | 450 |  |  |  | 6,732 |  |  |  | 8,612 |  |  |  | 3,356 |  |  |  | 3,909 |  |  |  | 23,059 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 266 |  |  |  | 13,129 |  |  |  | 19,429 |  |  |  | 163 |  |  |  | 6,792 |  |  |  | 39,779 |
Translation differences |  |  | 310 |  |  |  | 4,587 |  |  |  | 6,189 |  |  |  | 1,687 |  |  |  | 2,545 |  |  |  | 15,318 |
Adjustment for inflation (2) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 275 |  |  |  | — |  |  |  | 275 |
Decreases and reclassifications |  |  | — |  |  |  | (1,162 | ) |  |  | (1,264 | ) |  |  | (58 | ) |  |  | (64 | ) |  |  | (2,548 | )
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 208 |  |  |  | 6,051 |  |  |  | 3,174 |  |  |  | 667 |  |  |  | 2,430 |  |  |  | 12,530 | (1)
Translation differences |  |  | 45 |  |  |  | 1,138 |  |  |  | 850 |  |  |  | 117 |  |  |  | 619 |  |  |  | 2,769 |
Decreases and reclassifications |  |  | — |  |  |  | (507 | ) |  |  | (283 | ) |  |  | (7 | ) |  |  | (10 | ) |  |  | (807 | )
Cost |  |  | 1,026 |  |  |  | 23,286 |  |  |  | 32,966 |  |  |  | 5,423 |  |  |  | 13,182 |  |  |  | 75,883 |
Accumulated depreciation |  |  | 253 |  |  |  | 6,682 |  |  |  | 3,741 |  |  |  | 777 |  |  |  | 3,039 |  |  |  | 14,492 |
Balances as of December 31, 2019 |  |  | 773 |  |  |  | 16,604 |  |  |  | 29,225 |  |  |  | 4,646 |  |  |  | 10,143 |  |  |  | 61,391 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 11 |  |  |  | 4,116 |  |  |  | 4,781 |  |  |  | 97 |  |  |  | 2,416 |  |  |  | 11,421 |
Translation differences |  |  | 396 |  |  |  | 9,187 |  |  |  | 11,275 |  |  |  | 1,863 |  |  |  | 5,374 |  |  |  | 28,095 |
Adjustment for inflation (2) |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | 321 |  |  |  | — |  |  |  | 328 |
Decreases and reclassifications |  |  | (90 | ) |  |  | (9,212 | ) |  |  | (23,984 | ) (3) |  |  | — |  |  |  | (1,771 | ) |  |  | (35,057 | )
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 325 |  |  |  | 7,315 |  |  |  | 6,336 |  |  |  | 973 |  |  |  | 6,713 |  |  |  | 21,662 | (1)
Translation differences |  |  | 155 |  |  |  | 3,675 |  |  |  | 2,497 |  |  |  | 380 |  |  |  | 2,525 |  |  |  | 9,232 |
Adjustment for inflation (2) |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 68 |  |  |  | — |  |  |  | 73 |
Decreases and reclassifications |  |  | (10 | ) |  |  | (5,260 | ) |  |  | (2,833 | ) (3) |  |  | — |  |  |  | (767 | ) |  |  | (8,870 | )
Cost |  |  | 1,350 |  |  |  | 27,377 |  |  |  | 25,038 |  |  |  | 7,704 |  |  |  | 19,201 |  |  |  | 80,670 |
Accumulated depreciation |  |  | 728 |  |  |  | 12,412 |  |  |  | 9,741 |  |  |  | 2,198 |  |  |  | 11,510 |  |  |  | 36,589 |
Balances as of December 31, 2020 |  |  | 622 |  |  |  | 14,965 |  |  |  | 15,297 |  |  |  | 5,506 |  |  |  | 7,691 |  |  |  | 44,081 |
(1) | Includes 17,873 and 10,509 that were charged to “Depreciation of right-of-use assets” in the comprehensive statement of income for the years ended December 31, 2020 and 2019, respectively, (see Note 25), and includes 3,789 and 2,021 that were capitalized in the item “Property, plant and equipment” in the statement of financial position (see Note 8).
(2) | Includes the adjustment for inflation of subsidiaries with the Peso as functional currency for first application of IFRS 16, which was charged to other comprehensive income.
(3) | Includes (21,103) and (2,110) of cost and acumulated depreciation, respectively, for a decrease in liquefaction barge with Exmar. See Note 33.f.

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