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SELLING, GENERAL AND ADMINISTRATIVE EXPENSES (Tables) | 12 Months Ended
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Dec. 31, 2023
Analysis of income and expense [abstract] |
Schedule of Selling, General and Administrative Expense |
|  | Year ended December 31,
|  | 2023 |  | 2022 |  | 2021
Services and fees (1) |  | 91,853 |  |  | 73,401 |  |  | 60,216 |
Labor cost |  | 355,967 |  |  | 299,139 |  |  | 250,697 |
Depreciation of property, plant and equipment |  | 16,562 |  |  | 13,990 |  |  | 14,153 |
Amortization of intangible assets |  | 37,126 |  |  | 26,395 |  |  | 39,372 |
Maintenance and expenses |  | 10,340 |  |  | 8,311 |  |  | 6,977 |
Taxes |  | 164,935 |  |  | 170,216 |  |  | 160,254 |
Office expenses |  | 72,426 |  |  | 41,921 |  |  | 34,968 |
Freight and transportation |  | 681,416 |  |  | 499,127 |  |  | 365,455 |
Increase (decrease) of allowance for doubtful accounts |  | 12,528 |  |  | 114 |  |  | 350 |
Others |  | 28,525 |  |  | 11,032 |  |  | 17,682 |
Selling, general and administrative expenses |  | 1,471,678 |  |  | 1,143,646 |  |  | 950,124 |
(1) For the year ended December 31, 2023, it includes fees accrued for professional services rendered by PwC to Ternium S.A. and its subsidiaries that amounted to $5,340, including $4,783 for audit services, $268 for audit-related services, $8 for tax services and $281 for all other services. 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.

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