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BALANCES AND TRANSACTIONS WITH RELATED COMPANIES (Tables)
 12 Months Ended
Dec. 31, 2020
BALANCES AND TRANSACTIONS WITH RELATED COMPANIES [Abstract]  
Balances with Related Parties
The detail of significant outstanding balances for transactions entered into by TGS and its related parties as of December 31, 2020 and December 31, 2019 is as follows:

  
2020
  
2019
 
Company
 
Accounts receivable
  
Accounts
payable
  
Accounts
receivable
  
Accounts
payable
 
Controlling shareholder:
            
CIESA
  
-
   
-
   
50
   
-
 
Associate which exercises joint control on the controlling shareholder:
                
Pampa Energía (1)
  
402,079
   
2,922,943
   
286,067
   
3,389,229
 
Associate which exercises significant influence on the controlling shareholder:
                
Link
  
4,121
   
-
   
909
   
-
 
TGU
  
-
   
13,394
   
-
   
12,980
 
Other related companies:
                
SACDE Sociedad Argentina de Construcción (2)
  
-
   
-
   
31,781
   
-
 
Pampa Comercializadora S.A.
  
6,951
   
-
   
59,688
   
-
 
CT Barragán S.A.
  
1,793
   
-
   
11,070
   
-
 
Oleoductos del Valle S.A.
  
-
   
-
   
4,558
   
-
 
Central Piedra Buena S.A.
  
-
   
-
   
18,114
   
-
 
Transener S.A.
  
30
   
33
   
-
   
-
 
Total
  
414,974
   
2,936,370
   
412,237
   
3,402,209
 

(1) Accounts receivables includes Ps. 84,236 recorded as "Other receivables" as of December 31, 2020. Accounts payable includes Ps. 2,892,682 and Ps. 3,236,657 corresponding to the financial leasing recorded as "Loans" as of December 31, 2020 and 2019, respectively.
(2) Corresponds to advance payments delivered to the supplier recorded as "Other credits".
Transactions with Related Parties
The detail of significant transactions with related parties for the years ended December 31, 2020, 2019 and 2018 is as follows:

Year ended December 31, 2020:

  
Revenues
  
Costs
     Financial results 
Company
 
Natural Gas
Transportation
  
Production and
commercialization
of liquids
  
Other
services
  
Gas purchase
and others
  
Compensation
for technical
assistance
  
Revenues for
administrative
services
  
Interest
expense
 
Controlling shareholder:
                     
CIESA
  
-
   
-
   
-
   
-
   
-
   
140
   
-
 
Associate which exercises joint control on the controlling shareholder:
                            
Pampa Energía
  
841,274
   
1,049,966
   
614,644
   
160,067
   
1,430,462
   
-
   
242,337
 
Associates with significant influence:
                            
Link
  
-
   
-
   
19,562
   
-
   
-
   
-
   
-
 
Other related companies:
                            
Oleoductos del Valle S.A.
  
25,768
   
-
   
-
   
-
   
-
   
-
   
-
 
Transener S.A.
  
-
   
-
   
352
   
-
   
-
   
-
   
-
 
Petrolera Entre Lomas S.A.
  
2,475
   
-
   
8,934
   
-
   
-
   
-
   
-
 
Pampa Comercializadora S.A.
  
112,774
   
-
   
-
   
-
   
-
   
-
   
-
 
Central Piedra Buena S.A.
  
1,745
   
-
   
-
   
-
   
-
   
-
   
-
 
Experta ART
  
-
   
-
   
-
   
25,429
   
-
   
-
   
-
 
Total
  
984,036
   
1,049,966
   
643,492
   
185,496
   
1,430,462
   
140
   
242,337
 

Additionally, during the year ended December 31, 2020, the Company received from SACDE Sociedad Argentina de Construcción, construction engineering services for Ps. 481,065, which are activated within the balance of PPE.

Year ended December 31, 2019:

  
Revenues
  
Costs
     Financial results 
Company
 
Natural Gas
Transportation
  
Production and
commercialization
of liquids
  
Other
services
  
Gas
purchase
and others
  
Compensation
for technical
assistance
  
Revenues for
administrative
services
  
Interest
expense
 
Controlling shareholder:
                     
CIESA
  
-
   
-
   
-
   
-
   
-
   
199
   
-
 
Associate which exercises joint control on the controlling shareholder:
                            
Pampa Energía
  
1,094,039
   
366,914
   
366,206
   
783,975
   
1,558,506
   
-
   
265,398
 
Associates with significant influence:
                            
Link
  
-
   
-
   
19,159
   
-
   
-
   
-
   
-
 
Other related companies:
                            
Oleoductos del Valle S.A.
  
7,446
   
-
   
-
   
-
   
-
   
-
   
-
 
Pampa Comercializadora S.A.
  
70,863
   
-
   
-
   
-
   
-
   
-
   
-
 
Central Térmica Piedrabuena S.A.
  
165,230
   
-
   
-
   
-
   
-
   
-
   
-
 
Experta ART
  
-
   
-
   
-
   
27,337
   
-
   
-
   
-
 
Total
  
1,337,578
   
366,914
   
385,365
   
811,312
   
1,558,506
   
199
   
265,398
 

Additionally, during the year ended December 31, 2019, the Company received from SACDE Sociedad Argentina de Construcción, construction engineering services for Ps. 2,350,271, which are capitalized within the balance of PPE.

Year ended December 31, 2018:

Revenues
  
Costs
  
Financial results
 
Company
 
Natural Gas
Transportation
  
Production and
commercialization
of liquids
  
Other
services
  
Gas
purchase
and others
  
Compensation
for technical
assistance
  
Revenues for
administrative
services
  
Interest
expense
 
Controlling shareholder:
                     
CIESA
  
-
   
-
   
-
   
-
   
-
   
306
   
-
 
Associate which exercises joint control on the controlling shareholder:
                            
Pampa Energía
  
920,555
   
2,770
   
483,633
   
1,292,359
   
2,758,540
   
-
   
262,764
 
Associates with significant influence:
                            
Link
  
-
   
-
   
17,988
   
-
   
-
   
-
   
-
 
Other related companies:
                            
Oleoductos del Valle S.A.
  
12,878
   
-
   
17,335
   
-
   
-
   
-
   
-
 
Transener S.A.
  
-
   
-
   
25,160
   
-
   
-
   
-
   
-
 
Petrolera Entre Lomas S.A.
  
-
   
-
   
-
   
4,224
   
-
   
-
   
-
 
Pampa Comercializadora S.A.
  
56,271
   
-
   
-
   
-
   
-
   
-
   
-
 
Central Térmica Piedrabuena S.A.
  
140,684
   
-
   
-
   
-
   
-
   
-
   
-
 
Experta ART
  
-
   
-
   
-
   
24,942
   
-
   
-
   
-
 
Total
  
1,130,388
   
2,770
   
544,116
   
1,321,525
   
2,758,540
   
306
   
262,764