XML 37 R16.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Right-of-use Assets | 12 Months Ended
--- | ---
Dec. 31, 2023
Text block [abstract] |
Right-of-use Assets |
9. | RIGHT-OF-USE ASSETS
Lease contracts in which the Group is the lessee mainly correspond to:
| - | Exploitation equipment and facilities, which include drilling and workover equipment and lifting pumps. These contracts with an average term of 3 years, establish minimum guaranteed payments on the basis of the availability the Group has over these assets, and variable payments calculated on the basis of a rate per unit of use (per hour or day).
| - | Machinery and equipment, which include:
| (i) | Equipment for natural gas compression and power generation, whose contracts have an average term of 3 years and establish minimum payments based on the available power, and variable payments calculated on the basis of a rate per generation unit.
| (ii) | Regasification and gas liquefaction equipment, whose contracts have an average term of 4 years and establish minimum guaranteed payments based on the availability the Group has over these assets.
| - | Transportation equipment, which include:
| (i) | Vessels and barges for hydrocarbon transportation, whose contracts have an average term of 3 years and establish minimum guaranteed payments based on the availability the Group has over these assets.
| (ii) | Truck fleets, whose contracts have an average term of 2 years and establish variable payments estimated on the basis of a rate per unit of use (per kilometer travelled). In some cases minimum payments are stipulated based on the availability the Group has over these assets.
| - | Gas stations, whose contracts include the lease of land and associated facilities, have an average term of 7 years and establish payments based on a given quantity of fuel.
| - | Land and buildings, which include:
| (i) | Reservoirs and land necessary to mount surface installations for the underground storage of natural gas, whose contracts have an average term of 6 years and establish minimum guaranteed payments based on the contractual terms and conditions.
| (ii) | Permits for the use of ports and land, whose contracts have an average term of 6 years and establish minimum guaranteed payments based on the contractual terms and conditions.
The evolution of the Group’s right-of-use assets as of December 31, 2023, 2022 and 2021 is as follows:
|  | Land and buildings |  | Exploitation facilities and equipment |  | Machinery and equipment |  | Gas stations |  | Transportation equipment |  | Total |  |
Cost |  |  | 16 |  |  |  | 326 |  |  |  | 298 |  |  |  | 92 |  |  |  | 228 |  |  |  | 960 |  |  |
Accumulated depreciation |  |  | 9 |  |  |  | 148 |  |  |  | 116 |  |  |  | 26 |  |  |  | 137 |  |  |  | 436 |  |  |
Balance as of December 31, 2020 |  |  | 7 |  |  |  | 178 |  |  |  | 182 |  |  |  | 66 |  |  |  | 91 |  |  |  | 524 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 17 |  |  |  | 39 |  |  |  | 28 |  |  |  | 12 |  |  |  | 188 |  |  |  | 284 |  |  |
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3) |  |  |  | - |  |  |  | (3) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 6 |  |  |
Decreases, reclassifications and other movements |  |  | - |  |  |  | (13) |  |  |  | (45) |  |  |  | (6) |  |  |  | (111) |  |  |  | (175) |  |  |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 2 |  |  |  | 81 |  |  |  | 67 |  |  |  | 11 |  |  |  | 84 |  |  |  | 245 |  |  | (1)
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1) |  |  |  | - |  |  |  | (1) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | 2 |  |  |
Decreases, reclassifications and other movements |  |  | - |  |  |  | (7) |  |  |  | (19) |  |  |  | (2) |  |  |  | (101) |  |  |  | (129) |  |  |
Cost |  |  | 33 |  |  |  | 352 |  |  |  | 281 |  |  |  | 101 |  |  |  | 305 |  |  |  | 1,072 |  |  |
Accumulated depreciation |  |  | 11 |  |  |  | 222 |  |  |  | 164 |  |  |  | 36 |  |  |  | 120 |  |  |  | 553 |  |  |
Balance as of December 31, 2021 |  |  | 22 |  |  |  | 130 |  |  |  | 117 |  |  |  | 65 |  |  |  | 185 |  |  |  | 519 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 2 |  |  |  | 148 |  |  |  | 17 |  |  |  | 5 |  |  |  | 134 |  |  |  | 306 |  |  |
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8) |  |  |  | - |  |  |  | (8) |  |  |
Adjustment for inflation (2) |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  | 12 |  |  |
Decreases, reclassifications and other movements |  |  | (3) |  |  |  | (5) |  |  |  | (15) |  |  |  | (9) |  |  |  | (69) |  |  |  | (101) |  |  |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 9 |  |  |  | 81 |  |  |  | 57 |  |  |  | 12 |  |  |  | 112 |  |  |  | 271 |  |  | (1)
Translation effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4) |  |  |  | - |  |  |  | (4) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | - |  |  |  | 5 |  |  |
Decreases, reclassifications and other movements |  |  | (1) |  |  |  | (2) |  |  |  | (12) |  |  |  | (5) |  |  |  | (65) |  |  |  | (85) |  |  |
Cost |  |  | 33 |  |  |  | 495 |  |  |  | 283 |  |  |  | 100 |  |  |  | 370 |  |  |  | 1,281 |  |  |
Accumulated depreciation |  |  | 19 |  |  |  | 301 |  |  |  | 209 |  |  |  | 44 |  |  |  | 167 |  |  |  | 740 |  |  |
Balance as of December 31, 2022 |  |  | 14 |  |  |  | 194 |  |  |  | 74 |  |  |  | 56 |  |  |  | 203 |  |  |  | 541 |  |  |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 13 |  |  |  | 93 |  |  |  | 169 |  |  |  | 1 |  |  |  | 128 |  |  |  | 404 |  |  |
Translation effect |  |  | (1) |  |  |  | - |  |  |  | - |  |  |  | (18) |  |  |  | - |  |  |  | (19) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  | 11 |  |  |
Decreases, reclassifications and other movements |  |  | (5) |  |  |  | (21) |  |  |  | (1) |  |  |  | - |  |  |  | - |  |  |  | (27) |  |  |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increases |  |  | 6 |  |  |  | 119 |  |  |  | 43 |  |  |  | 9 |  |  |  | 111 |  |  |  | 288 |  |  | (1)
Translation effect |  |  | (1) |  |  |  | - |  |  |  | - |  |  |  | (10) |  |  |  | - |  |  |  | (11) |  |  |
Adjustment for inflation (2) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 6 |  |  |
Decreases, reclassifications and other movements |  |  | - |  |  |  | (4) |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4) |  |  |
Cost |  |  | 40 |  |  |  | 567 |  |  |  | 451 |  |  |  | 94 |  |  |  | 498 |  |  |  | 1,650 |  |  |
Accumulated depreciation |  |  | 24 |  |  |  | 416 |  |  |  | 252 |  |  |  | 49 |  |  |  | 278 |  |  |  | 1,019 |  |  |
Balance as of December 31, 2023 |  |  | 16 |  |  |  | 151 |  |  |  | 199 |  |  |  | 45 |  |  |  | 220 |  |  |  | 631 |  |  |
(1) | Includes 220, 214 and 201 that were charged to “Depreciation of right-of-use assets” line in the statement of comprehensive income for the years ended December 31, 2023, 2022 and 2021, respectively, (see Note 26), and includes 68, 57 and 44 that were capitalized in “Property, plant and equipment” in the statement of financial position (see Note 8).
(2) | Corresponds to adjustment for inflation of opening balances of right-of-use assets of subsidiaries with the peso as functional currency which was charged to “Other comprehensive income” in the statement of comprehensive income.
Likewise, in accordance with IFRS 8, right-of-use assets are geographically located in Argentina.

X
- Definition Disclosure of right of use assets. + References No definition available. + Details
Name: | ypf_DisclosureOfRightOfUseAssets
Namespace Prefix: | ypf_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | ypf_TextBlockAbstract
Namespace Prefix: | ypf_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration