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SELLING, GENERAL AND ADMINISTRATIVE EXPENSES | 12 Months Ended
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Dec. 31, 2022
Analysis of income and expense [abstract] |
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES | SELLING, GENERAL AND ADMINISTRATIVE EXPENSES
|  | Year ended December 31,
|  | 2022 |  | 2021 |  | 2020
Services and fees (1) |  | 73,401 |  |  | 60,216 |  |  | 53,220 |
Labor cost |  | 299,139 |  |  | 250,697 |  |  | 192,854 |
Depreciation of property, plant and equipment |  | 13,990 |  |  | 14,153 |  |  | 15,920 |
Amortization of intangible assets |  | 26,395 |  |  | 39,372 |  |  | 73,224 |
Maintenance and expenses |  | 8,311 |  |  | 6,977 |  |  | 4,275 |
Taxes |  | 170,216 |  |  | 160,254 |  |  | 97,075 |
Office expenses |  | 41,921 |  |  | 34,968 |  |  | 27,314 |
Freight and transportation |  | 499,127 |  |  | 365,455 |  |  | 283,808 |
Increase (decrease) of allowance for doubtful accounts |  | 114 |  |  | 350 |  |  | 336 |
Others |  | 11,032 |  |  | 17,682 |  |  | 14,856 |
Selling, general and administrative expenses |  | 1,143,646 |  |  | 950,124 |  |  | 762,882 |
(1) For the year ended December 31, 2022, it includes fees accrued for professional services rendered by PwC to Ternium S.A. and its subsidiaries that amounted to $3,991, including $3,681 for audit services, $272 for audit-related services and $38 for all other services. For the year ended December 31, 2021, it includes fees accrued for professional services rendered by PwC to Ternium S.A. and its subsidiaries that amounted to $3,241, including $3,157 for audit services, $78 for audit-related services and $6 for all other services. For the year ended December 31, 2020, it includes fees accrued for professional services rendered by PwC to Ternium S.A. and its subsidiaries that amounted to $3,289, including $3,132 for audit services, $41 for audit-related services, $95 for tax services and $21 for all other services.

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- Definition The disclosure of general and administrative expenses. [Refer: Administrative expenses] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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