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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Property, Plant and Equipment |
8. | PROPERTY, PLANT AND EQUIPMENT
|  | 2022 |  |  |  | 2021 |  |  |  | 2020
Net book value of property, plant and equipment |  |  | 18,261 |  |  |  |  |  | 16,777 |  |  |  |  |  | 17,325 |
Provision for obsolescence of materials and equipment |  |  | (151) |  |  |  |  |  | (123) |  |  |  |  |  | (134) |
Provision for impairment of property, plant and equipment |  |  | (600) |  |  |  |  |  | (651) |  |  |  |  |  | (778) |
|  |  | 17,510 |  |  |  |  |  | 16,003 |  |  |  |  |  | 16,413 |
Changes in Group’s prop e rty, plant and equipment for the years ended December 31, 2022, 2021 and 2020 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 |  | Other property |  | Total |  |  |  |  |  |  |
Cost |  |  | 1,291 |  |  |  | 44,967 |  |  |  |  |  |  |  | 7,905 |  |  |  | 452 |  |  |  | 1,044 |  |  |  | 3,254 |  |  |  | 190 |  |  |  | 686 |  |  |  | 1,173 |  |  |  | 747 |  |  |  | 781 |  |  |  | 62,490 |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated depreciation |  |  | 611 |  |  |  | 35,551 |  |  |  |  |  |  |  | 4,382 |  |  |  | 300 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 587 |  |  |  | 740 |  |  |  | 400 |  |  |  | 569 |  |  |  | 43,140 |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of December 31, 2019 |  |  | 680 |  |  |  | 9,416 |  |  |  | (1) |  |  |  | 3,523 |  |  |  | 152 |  |  |  | 1,044 |  |  |  | 3,254 |  |  |  | 190 |  |  |  | 99 |  |  |  | 433 |  |  |  | 347 |  |  |  | 212 |  |  |  | 19,350 |  |  |  |  |  |  |  |  |  |  |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 2 |  |  |  | (157) |  |  |  | (4) |  |  |  | 26 |  |  |  | 1 |  |  |  | 471 |  |  |  | 956 |  |  |  | 2 |  |  |  | 1 |  |  |  | - |  |  |  | 19 |  |  |  | 4 |  |  |  | 1,325 |  |  |  | (6) |  |  |  |  |  |  |  |  |
Translation effect |  |  | (50) |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | (12) |  |  |  | (7) |  |  |  | (35) |  |  |  | - |  |  |  | (6) |  |  |  | - |  |  |  | (216) |  |  |  | (47) |  |  |  | (373) |  |  |  |  |  |  |  |  |  |  |  |  |
Adjustment for inflation (5) |  |  | 44 |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | 10 |  |  |  | 5 |  |  |  | 30 |  |  |  | - |  |  |  | 7 |  |  |  | - |  |  |  | 192 |  |  |  | 41 |  |  |  | 329 |  |  |  |  |  |  |  |  |  |  |  |  |
Decreases, reclassifications and other movements |  |  | (5) |  |  |  | 1,344 |  |  |  |  |  |  |  | 197 |  |  |  | 4 |  |  |  | (445) |  |  |  | (1,542) |  |  |  | (145) |  |  |  | 60 |  |  |  | 92 |  |  |  | 21 |  |  |  | (6) |  |  |  | (425) |  |  |  | (3) |  |  |  | (7) |  |  |  | (8) |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 28 |  |  |  | 2,467 |  |  |  | (4) |  |  |  | 384 |  |  |  | 24 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 57 |  |  |  | 62 |  |  |  | 15 |  |  |  | 24 |  |  |  | 3,061 |  |  |  |  |  |  |  |  |  |  |  |  |
Translation effect |  |  | (24) |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | (7) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (7) |  |  |  | - |  |  |  | (115) |  |  |  | (34) |  |  |  | (187) |  |  |  |  |  |  |  |  |  |  |  |  |
Adjustment for inflation (5) |  |  | 22 |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 103 |  |  |  | 29 |  |  |  | 166 |  |  |  |  |  |  |  |  |  |  |  |  |
Decreases, reclassifications and other movements |  |  | (21) |  |  |  | (121) |  |  |  |  |  |  |  | - |  |  |  | (5) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2) |  |  |  | - |  |  |  | (3) |  |  |  | (7) |  |  |  | (159) |  |  |  | (3) |  |  |  | (7) |  |  |  | (8) |
Cost |  |  | 1,282 |  |  |  | 46,154 |  |  |  |  |  |  |  | 8,128 |  |  |  | 455 |  |  |  | 1,068 |  |  |  | 2,663 |  |  |  | 47 |  |  |  | 748 |  |  |  | 1,265 |  |  |  | 763 |  |  |  | 773 |  |  |  | 63,346 |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated depreciation |  |  | 616 |  |  |  | 37,897 |  |  |  |  |  |  |  | 4,766 |  |  |  | 318 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 641 |  |  |  | 802 |  |  |  | 400 |  |  |  | 581 |  |  |  | 46,021 |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of December 31, 2020 |  |  | 666 |  |  |  | 8,257 |  |  |  | (1) |  |  |  | 3,362 |  |  |  | 137 |  |  |  | 1,068 |  |  |  | 2,663 |  |  |  | 47 |  |  |  | 107 |  |  |  | 463 |  |  |  | 363 |  |  |  | 192 |  |  |  | 17,325 |  |  |  |  |  |  |  |  |  |  |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 7 |  |  |  | 38 |  |  |  | (4) |  |  |  | 51 |  |  |  | 6 |  |  |  | 618 |  |  |  | 1,913 |  |  |  | 22 |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 10 |  |  |  | 2,666 |  |  |  | (6) |  |  |  |  |  |  |  |  |
Translation effect |  |  | (28) |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | (7) |  |  |  | (3) |  |  |  | (22) |  |  |  | - |  |  |  | (5) |  |  |  | - |  |  |  | (138) |  |  |  | (29) |  |  |  | (232) |  |  |  |  |  |  |  |  |  |  |  |  |
Adjustment for inflation (5) |  |  | 68 |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | 17 |  |  |  | 7 |  |  |  | 50 |  |  |  | - |  |  |  | 10 |  |  |  | - |  |  |  | 318 |  |  |  | 65 |  |  |  | 535 |  |  |  |  |  |  |  |  |  |  |  |  |
Decreases, reclassifications and other movements |  |  | 14 |  |  |  | 1,565 |  |  |  | (9) |  |  |  | 148 |  |  |  | 19 |  |  |  | (632) |  |  |  | (1,785) |  |  |  | (27) |  |  |  | 53 |  |  |  | 54 |  |  |  | 52 |  |  |  | 44 |  |  |  | (495) |  |  |  | (3) |  |  |  |  |  |  |  |  |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 26 |  |  |  | 2,468 |  |  |  | (4 | ) |  |  | 356 |  |  |  | 22 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 55 |  |  |  | 67 |  |  |  | 19 |  |  |  | 28 |  |  |  | 3,041 |  |  |  |  |  |  |  |  |  |  |  |  |
Translation effect |  |  | (15) |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | (5) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4) |  |  |  | - |  |  |  | (72) |  |  |  | (22) |  |  |  | (118) |  |  |  |  |  |  |  |  |  |  |  |  |
Adjustment for inflation (5) |  |  | 35 |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9 |  |  |  | - |  |  |  | 167 |  |  |  | 49 |  |  |  | 271 |  |  |  |  |  |  |  |  |  |  |  |  |
Decreases, reclassifications and other movements |  |  | (6) |  |  |  | (149) |  |  |  | (9) |  |  |  | (1) |  |  |  | (9) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5) |  |  |  | (2) |  |  |  | (172) |  |  |  | (3) |  |  |  |  |  |  |  |  |
Cost |  |  | 1,343 |  |  |  | 47,757 |  |  |  |  |  |  |  | 8,327 |  |  |  | 490 |  |  |  | 1,058 |  |  |  | 2,819 |  |  |  | 42 |  |  |  | 807 |  |  |  | 1,319 |  |  |  | 995 |  |  |  | 863 |  |  |  | 65,820 |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated depreciation |  |  | 656 |  |  |  | 40,216 |  |  |  |  |  |  |  | 5,121 |  |  |  | 337 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 701 |  |  |  | 869 |  |  |  | 509 |  |  |  | 634 |  |  |  | 49,043 |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of December 31, 2021 |  |  | 687 |  |  |  | 7,541 |  |  |  | (1) |  |  |  | 3,206 |  |  |  | 153 |  |  |  | 1,058 |  |  |  | 2,819 |  |  |  | 42 |  |  |  | 106 |  |  |  | 450 |  |  |  | 486 |  |  |  | 229 |  |  |  | 16,777 |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 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 |  | Other property |  | Total |  |
Cost |  |  | 1,343 |  |  |  | 47,757 |  |  |  |  |  |  |  | 8,327 |  |  |  | 490 |  |  |  | 1,058 |  |  |  | 2,819 |  |  |  | 42 |  |  |  |  |  |  |  | 807 |  |  |  | 1,319 |  |  |  | 995 |  |  |  | 863 |  |  |  | 65,820 |  |  |
Accumulated depreciation |  |  | 656 |  |  |  | 40,216 |  |  |  |  |  |  |  | 5,121 |  |  |  | 337 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | 701 |  |  |  | 869 |  |  |  | 509 |  |  |  | 634 |  |  |  | 49,043 |  |  |
Balance as of December 31, 2021 |  |  | 687 |  |  |  | 7,541 |  |  |  | (1) |  |  |  | 3,206 |  |  |  | 153 |  |  |  | 1,058 |  |  |  | 2,819 |  |  |  | 42 |  |  |  |  |  |  |  | 106 |  |  |  | 450 |  |  |  | 486 |  |  |  | 229 |  |  |  | 16,777 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 1 |  |  |  | 278 |  |  |  | (4) |  |  |  | 69 |  |  |  | 9 |  |  |  | 944 |  |  |  | 3,080 |  |  |  | 43 |  |  |  |  |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 34 |  |  |  | 4,459 |  |  | (6)
Translation effect |  |  | (86) |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | (23) |  |  |  | (9) |  |  |  | (28) |  |  |  | - |  |  |  |  |  |  |  | (14) |  |  |  | - |  |  |  | (418) |  |  |  | (104) |  |  |  | (682) |  |  |
Adjustment for inflation (5) |  |  | 111 |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | 31 |  |  |  | 12 |  |  |  | 36 |  |  |  | - |  |  |  |  |  |  |  | 18 |  |  |  | - |  |  |  | 547 |  |  |  | 134 |  |  |  | 889 |  |  |
Decreases, reclassifications and other movements |  |  | 26 |  |  |  | 2,052 |  |  |  |  |  |  |  | 281 |  |  |  | 21 |  |  |  | (810) |  |  |  | (2,027) |  |  |  | (47) |  |  |  |  |  |  |  | 20 |  |  |  | 24 |  |  |  | 35 |  |  |  | 3 |  |  |  | (422) |  |  | (3)
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 29 |  |  |  | 2,123 |  |  |  | (4) |  |  |  | 374 |  |  |  | 25 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | 56 |  |  |  | 67 |  |  |  | 19 |  |  |  | 31 |  |  |  | 2,724 |  |  |
Translation effect |  |  | (44) |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | (15) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | (12) |  |  |  | - |  |  |  | (213) |  |  |  | (67) |  |  |  | (351) |  |  |
Adjustment for inflation (5) |  |  | 59 |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | 20 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | 16 |  |  |  | - |  |  |  | 279 |  |  |  | 86 |  |  |  | 460 |  |  |
Decreases, reclassifications and other movements |  |  | - |  |  |  | (45) |  |  |  |  |  |  |  | (1) |  |  |  | (8) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | (11) |  |  |  | (8) |  |  |  | - |  |  |  | (73) |  |  | (3)
Cost |  |  | 1,395 |  |  |  | 50,087 |  |  |  |  |  |  |  | 8,677 |  |  |  | 528 |  |  |  | 1,195 |  |  |  | 3,880 |  |  |  | 38 |  |  |  |  |  |  |  | 832 |  |  |  | 1,343 |  |  |  | 1,159 |  |  |  | 930 |  |  |  | 70,064 |  |  |
Accumulated depreciation |  |  | 700 |  |  |  | 42,294 |  |  |  |  |  |  |  | 5,494 |  |  |  | 359 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | 761 |  |  |  | 925 |  |  |  | 586 |  |  |  | 684 |  |  |  | 51,803 |  |  |
Balance as of December 31, 2022 |  |  | 695 |  |  |  | 7,793 |  |  |  | (1) |  |  |  | 3,183 |  |  |  | 169 |  |  |  | 1,195 |  |  |  | 3,880 |  |  |  | 38 |  |  |  | (2) |  |  |  | 71 |  |  |  | 418 |  |  |  | 573 |  |  |  | 246 |  |  |  | 18,261 |  |  |
(1) | Includes 333, 356 and 414 of mineral property as of December 31, 2022, 2021 and 2020, respectively.
(2) | As of December 31, 2022, there are 23 exploratory wells in progress. During the year ended on such date, 17 wells were started, 7 wells were charged to exploratory expense and 6 well was transferred to properties with proven reserves in the “Mining property, wells and related equipment” account.
(3) | Includes 1, 1 and 16 of net book value charged to property, plant and equipment provisions for the years ended December 31, 2022, 2021 and 2020, respectively.
(4) | Includes 268, 32 and (166) corresponding to hydrocarbon wells abandonment costs and 19 and 149 of depreciation recovery for the years ended December 31, 2022 and 2020, respectively.
(5) | 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.
(6) | Includes 44, 11 and 8 corresponding to short-term leases as of December 31, 2022, 2021 and 2020, respectively; includes 5, 7 and 24 corresponding to the variable charge of leases related to the underlying asset performance/use as of December 31, 2022, 2021 and 2020, respectively. Additionally, it includes 57, 44 and 54 corresponding to the depreciation capitalization of right-of-use assets as of December 31, 2022, 2021 and 2020 (see Note 9); and 14, 11 and 14 corresponding to capitalization of the financial accretion of the lease liability as of December 31, 2022, 2021 and 2020, respectively (see Note 20).
(7) | Includes 31 and 3 of cost and accumulated depreciation, respectively, corresponding to the disposal of the 11% interest of Bandurria Sur area. See Note 34.b).
(8) | Includes 32 and 26 of cost and accumulated depreciation, respectively, corresponding to the reclassification of assets held for disposal.
(9) | Includes 140 of cost and accumulated depreciation corresponding to the reversal of Loma de La Mina block. See Note 34.a).
The Group capitalizes the financial borrowing cost as a part of the cost of the assets. For the fiscal year ended December 31, 2022, 2021 and 2020, the rate of capitalization has been 8.19%, 8.47% and 9.70%, respectively, and the amount capitalized amounted to 12, 11 and 12, respectively, for the years mentioned above. Set forth below is the evolution of the provision for obsolescence of materials and equipment for the years ended December 31, 2022, 2021 and 2020:
|  | 2022 |  |  |  | 2021 |  |  |  | 2020
Amount at beginning of year |  |  | 123 |  |  |  |  |  | 134 |  |  |  |  |  | 111 |
Increases charged to profit or loss |  |  | 30 |  |  |  |  |  | 6 |  |  |  |  |  | 23 |
Decreases charged to profit or loss |  |  | - |  |  |  |  |  | (16) |  |  |  |  |  | - |
Applications due to utilization |  |  | (1) |  |  |  |  |  | (1) |  |  |  |  |  | - |
Translation differences |  |  | (1) |  |  |  |  |  | - |  |  |  |  |  | - |
Adjustment for inflation (1) |  |  | - |  |  |  |  |  | - |  |  |  |  |  | - |
Amount at end of year |  |  | 151 |  |  |  |  |  | 123 |  |  |  |  |  | 134 |
(1) | Corresponds to adjustment for inflation of opening balances of the provision for obsolescence of materials and equipment in subsidiaries with the Peso as functional currency which was charged to other comprehensive income.
Set forth below is the evolution of the provision for impairment of property, plant and equipment for 2022, 2021 and 2020:
|  | 2022 |  |  |  | 2021 |  |  |  | 2020
Amount at beginning of year |  |  | 651 |  |  |  |  |  | 778 |  |  |  |  |  | 1,360 |
Increases charged to profit or loss |  |  | 123 |  |  |  |  |  | 97 |  |  |  |  |  | 822 |
Decreases charged to profit or loss |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (787) |
Applications due to utilization |  |  | - |  |  |  |  |  | - |  |  |  |  |  | (16) |
Depreciation (1) |  |  | (173) |  |  |  |  |  | (225) |  |  |  |  |  | (601) |
Translation differences |  |  | (5) |  |  |  |  |  | - |  |  |  |  |  | - |
Adjustment for inflation (2) |  |  | 4 |  |  |  |  |  | 2 |  |  |  |  |  | - |
Transfers and other movements |  |  | - |  |  |  |  |  | (1) |  |  |  |  |  | - |
Amount at end of year |  |  | 600 |  |  |  |  |  | 651 |  |  |  |  |  | 778 |
(1) | Included in “Depreciation of property, plant and equipment” line in Note 26.
(2) | Corresponds to adjustment for inflation of opening balances of the provision for impairment of property, plant and equipment in subsidiaries with the Peso as functional currency which was charged to other comprehensive income.
The Group estimates the recoverable amount of property, plant and equipment based on the guidelines and methodology mentioned in Notes 2.b.8), 2.b.9) and 2.c). The Group permanently monitors the business perspectives at the places where it operates. In relation to the natural gas market, incentive schemes were established in recent years in order to increase the total injection of natural gas. As of 2018 and 2019, an excess in the supply from the increased production on unconventional fields with respect to the domestic demand was observed at specific times of the year, an unusual situation in the past, which affected natural gas production due to the temporary shutdown of wells, as well as to the reinjection of the hydrocarbon. This situation generated a reduction in natural gas sales price in the local market, which generated a drop in natural gas production due to the lack of incentives to develop projects. Consequently, on November 16, 2020, the National Government approved the Plan GasAr 2020-2024 with the aim of making viable investments to increase the production of natural gas in all the country’s basins and satisfy the hydrocarbon needs of the local market. Subsequently and with the same objective, on November 4, 2022, the National Government approved the Plan GasAr 2023-2028. Within this framework, YPF undertook natural gas production commitments in the Neuquina basin. See Note 35.d.1). During the year 2020 in the local market of natural gas a reduction in natural gas sales price is observed which deepened as of the second quarter of 2020, mainly due to lower sales prices to distributors and lower prices obtained on natural gas’s biddings on the power plants channel. In the second quarter of 2020, based on the background and the method mentioned above, the Group recognized an impairment charge of property, plant and equipment, mainly for the CGU Gas - Neuquina Basin of 699 (524 net of the income tax effect) and for the CGU Gas - Austral Basin of 115 (86 net of the income tax effect), which group for each basin the assets of fields with reserves mainly of natural gas, generated, mainly, by the expected fall in natural gas prices due to the situation the market was going through at global level, and also, by the specific dynamics mentioned above, at the domestic level. Subsequently, in the fourth quarter of 2020, mainly from the Plan GasAr 2020-2024, expectations related to the development of natural gas projects in Neuquina basin were modified. In that quarter, the Group recognized a reversal of the impairment charge of property, plant and equipment, mainly for the CGU Gas - Neuquina Basin of 696 (522 net of the income tax effect) and for the CGU Gas - Austral Basin of 91 (68 net of the income tax effect). The reasons for the reversal are mainly due to the increase in the expected production of natural gas and, to a lesser extent due, to the reduction in production costs. The discount rate after taxes used as of December 31, 2020 was 12.85% for 2021 and 13.12% for 2022 and thereafter, being the recoverable value after taxes of the CGU Gas - Neuquina Basin and the CGU Gas - Austral Basin equal to 2,287 and 191, respectively. As of December 31, 2021, the Group recognized an impairment charge of property, plant and equipment for the CGU Gas - Austral Basin of 97 (63 net of the income tax effect) generated from the lower than expected production due to field performance and higher production costs. The discount rate after taxes used as of December 31, 2021 was 14.08%, and the recoverable value after taxes of the CGU Gas - Austral Basin as of such date was equal to 135. As the book value of the net assets of the CGU Gas - Neuquina Basin amounts to 2,435 and approximated its recoverable value as of December 31, 2021, the Group did not recognize any impairment charges or reversals of previous impairments for the year ended on that date, mainly for the purpose of complying with the Plan GasAr 2020-2024 in such basin. As of September 30, 2022, the Group recognized an impairment charge of property, plant and equipment for the CGU Gas - Austral Basin of 98 (64 net of the income tax), mainly generated by production cost increases. As of December 31, 2022, the Group recognized an additional impairment charge of property, plant and equipment for the CGU Gas - Austral Basin of 25 (16 net of the income tax), mainly generated by production cost increases. The discount rate after taxes used as of December 31, 2022 was 14.80%, the recoverable amount after taxes as of such date of the CGU Gas - Austral Basin being 65. As the book value of the net assets of the CGU Gas - Neuquina Basin amounts to 2,585 and approximates its recoverable value as of December 31, 2022, the Group did not recognize any impairment charges or reversals of previous impairments for the year ended on that date, mainly for the purpose of complying with the Plan GasAr 2020-2024 and Plan GasAr 2023-2028 in such basin. The Group will continue analyzing the prospects for the variables mentioned above to further estimate their impact on expected cash flows. Set forth below is the cost evolution for the exploratory wells in evaluation stage as of the years ended on December 31, 2022, 2021 and 2020:
|  | 2022 |  |  |  | 2021 |  |  |  | 2020
Amount at beginning of year |  |  | 19 |  |  |  |  |  | 30 |  |  |  |  |  | 141 |
Additions pending the determination of proved reserves |  |  | 20 |  |  |  |  |  | 6 |  |  |  |  |  | 1 |
Decreases charged to exploration expenses |  |  | (3) |  |  |  |  |  | - |  |  |  |  |  | (16) |
Reclassifications to mineral property, wells and related equipment with proved reserves |  |  | (21) |  |  |  |  |  | (17) |  |  |  |  |  | (96) |
Amount at end of year |  |  | 15 |  |  |  |  |  | 19 |  |  |  |  |  | 30 |
As of December 31, 2022 there are no exploratory wells under assessment for a period greater than a year.

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