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INCOME TAX EXPENSE AND DEFERRED TAXES - Deferred income taxes (Details) - CLP ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred income taxes |  |
Deferred tax assets | $ 77,781,230 | $ 82,735,898
Deferred tax liabilities | 245,866,637 | 227,981,846
Total assets net | 1,364,340 |
Total liabilities net | 169,449,747 | 145,245,948
Property, plant and equipment |  |
Deferred income taxes |  |
Deferred tax assets | 5,445,810 | 5,420,447
Deferred tax liabilities | 51,414,971 | 46,181,359
Obsolescence provision |  |
Deferred income taxes |  |
Deferred tax assets | 1,588,563 | 910,076
Deferred tax liabilities |  | 112,359
ICMS exclusion credit |  |
Deferred income taxes |  |
Deferred tax liabilities | 25,651,794 |
Employee benefits |  |
Deferred income taxes |  |
Deferred tax assets | 5,418,561 | 5,169,161
Deferred tax liabilities | 12,157 | 131,829
Post-employment benefits |  |
Deferred income taxes |  |
Deferred tax assets | 148,853 | 90,941
Deferred tax liabilities | 787,576 | 1,014,354
Tax loss carry forwards |  |
Deferred income taxes |  |
Deferred tax assets | 7,607,813 | 9,137,392
Tax goodwill Brazil |  |
Deferred income taxes |  |
Deferred tax assets | 10,341,033 | 18,836,838
Contingency provision |  |
Deferred income taxes |  |
Deferred tax assets | 34,109,458 | 26,796,262
Foreign Exchange differences |  |
Deferred income taxes |  |
Deferred tax assets | 9,284,450 | 13,083,953
Allowance for doubtful accounts |  |
Deferred income taxes |  |
Deferred tax assets | 756,895 | 1,262,977
Coca-Cola incentives (Argentina) |  |
Deferred income taxes |  |
Deferred tax assets |  | 352,061
Assets and liabilities for placement of bonds |  |
Deferred income taxes |  |
Deferred tax assets | 390,163 |
Deferred tax liabilities | 1,187,649 | 1,327,727
Lease liabilities |  |
Deferred income taxes |  |
Deferred tax assets | 2,242,439 | 1,328,320
Inventories |  |
Deferred income taxes |  |
Deferred tax assets | 447,192 | 347,470
Distribution rights |  |
Deferred income taxes |  |
Deferred tax liabilities | 163,107,412 | 173,273,994
Others |  |
Deferred income taxes |  |
Deferred tax liabilities | $ 3,705,078 | $ 5,940,224

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