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OTHER OPERATING INCOME (EXPENSES), NET (Tables)
12 Months Ended
Dec. 31, 2023
Other operating income (expenses), net [Abstract]  
Schedule of Other Operating Income (Expenses), Net
Year ended December 31,
202320222021
Results of sundry assets8,165 8,177 8,558 
Gain from the agreement related to the post-retirement benefits from Usiminas108,696 — — 
Provision for legal claims and other matters (Note 19 and 25 (i) and (ii))59,649 1,069 — 
Other operating income (1)— 5,735 40,587 
Other operating income176,510 14,981 49,145 
Provision for legal claims and other matters (Note 19 and 25 (i) and (ii))— — (11,761)
Impairment charge (2)(42,316)(99,000)— 
Reversal of the asset in connection with the slab commitment agreement (Note 4 (e) (6))— — (11,798)
Other operating expense (1)(23,857)— — 
Other operating expense(66,173)(99,000)(23,559)
Other operating income (expenses), net110,337 (84,019)25,586 
(1) For the year ended December 31, 2023, it includes the value update of certain tax liabilities in Usiminas of $10,000. For the year ended December 31, 2021, it includes the recovery of certain tax credits in Brazil of $27,200.
(2) For the year ended December 31, 2023, see note 4(e)(2). For the year ended December 31, 2022, see note 4(f).