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COST OF SALES (Details) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Analysis of income and expense [abstract] |  |  |
Inventories at the beginning of year | $ 3,470,215 | $ 3,908,305 | $ 2,001,781
Inventories | 1,707,311 | 0 | 0
Translation differences | (22,514) | 0 | 0
Raw materials and consumables used and other movements | 11,193,050 | 9,773,523 | 9,835,504
Services and fees | 250,333 | 183,003 | 151,251
Labor cost | 940,411 | 862,593 | 689,614
Depreciation of property, plant and equipment | 556,630 | 532,160 | 514,746
Amortization of intangible assets | 47,374 | 43,947 | 23,519
Maintenance expenses | 825,809 | 612,928 | 582,633
Office expenses | 14,873 | 10,295 | 7,741
Insurance | 24,867 | 15,184 | 12,309
Change of obsolescence allowance | 4,707 | 20,804 | 3,965
Valuation allowance | (15,333) | 15,333 | 0
Recovery from sales of scrap and by-products | (37,186) | (42,000) | (37,597)
Others | 38,567 | 21,422 | 17,909
Inventories at the beginning of year | (4,948,376) | (3,470,215) | (3,908,305)
Cost of sales | $ 14,050,737 | $ 12,487,282 | $ 9,895,070

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