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INCOME TAX EXPENSE AND DEFERRED TAXES - Deferred income taxes (Details) - CLP ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
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INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | $ 77,242,172 | $ 61,729,542
Deferred tax liabilities | (240,592,395) | (228,325,642)
Total assets net | 2,428,333 | 1,858,727
Total liabilities net | (165,778,556) | (168,454,827)
Property, plant and equipment |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 5,351,293 | 5,944,185
Deferred tax liabilities | (58,230,728) | (52,435,301)
Obsolescence provisions |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 1,871,168 | 1,696,051
ICMS exclusion credit |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 2,686,693 |
Deferred tax liabilities |  | (4,925,230)
Employee benefits |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 5,033,868 | 3,163,172
Deferred tax liabilities | (3,348) | (115,828)
Provision for severance indemnity |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 2,789,893 | 271,789
Deferred tax liabilities | (42,264) | (271,367)
Tax loss carry forwards |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 5,569,124 | 4,292,863
Deferred tax liabilities |  | (698)
Tax goodwill Brazil |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax liabilities | (9,081,512) | (3,126,125)
Contingency provision |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 27,145,591 | 30,216,275
Foreign Exchange differences |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 11,478,538 | 7,165,844
Allowance for doubtful accounts |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 803,608 | 638,484
Coca-Cola incentives (Argentina) |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 633,919 |
Assets and liabilities for placement of bonds |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax liabilities | (610,594) | (2,081,271)
Financial expense |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax liabilities | (1,894,010) |
Lease liabilities |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 1,874,166 | 1,781,922
Inventories |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 1,312,833 | 652,669
Distribution rights |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax liabilities | (154,669,995) | (151,228,739)
Prepaid income |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 5,339,265 | 1,711,461
Deferred tax liabilities | (8,287) |
Spare parts |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax liabilities | (4,142,782) | (3,374,376)
Intangibles |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 69,395 | 130
Deferred tax liabilities | (7,388,202) | (5,440,229)
Others |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 5,282,818 | 4,194,697
Deferred tax liabilities | (4,520,673) | (5,326,478)
Offsetting of deferred tax assets/(liabilities) |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Offsetting of deferred tax assets | (74,813,839) | (59,870,815)
Offsetting of deferred tax liabilities | $ 74,813,839 | $ 59,870,815

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