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INTANGIBLE ASSETS OTHER THAN GOODWILL | 12 Months Ended
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Dec. 31, 2022
INTANGIBLE ASSETS OTHER THAN GOODWILL |
INTANGIBLE ASSETS OTHER THAN GOODWILL | ​ 15 – INTANGIBLE ASSETS OTHER THAN GOODWILL Intangible assets other than goodwill are detailed as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022 | ​ | December 31, 2021
​ |  | ​ |  | Accumulated |  | ​ |  | ​ |  | Accumulated |  | ​
​ | ​ | Gross | ​ | Amortization | ​ | Net | ​ | Gross | ​ | Amortization | ​ | Net
Description | ​ | Value | ​ | /Impairment | ​ | Value | ​ | Value | ​ | /Impairment | ​ | Value
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Distribution rights (1) (2) |  | 653,200,644 | ​ | (2,237,359) | ​ | 650,963,285 | ​ | 650,411,156 | ​ | (3,896,827) | ​ | 646,514,329
Software |  | 56,968,738 | ​ | (36,205,387) | ​ | 20,763,351 | ​ | 44,084,900 | ​ | (31,019,938) | ​ | 13,064,962
Others |  | 509,957 | ​ | (457,705) | ​ | 52,252 | ​ | 509,957 | ​ | (457,705) | ​ | 52,252
Total |  | 710,679,339 | ​ | (38,900,451) | ​ | 671,778,888 | ​ | 695,006,013 | ​ | (35,374,470) | ​ | 659,631,543
(1) | Correspond to brands, water rights and distribution rights. Distribution rights are contractual rights to produce and distribute Coca-Cola products in certain parts of Argentina, Brazil, Chile and Paraguay. Distribution rights result from the valuation process at fair value of the assets and liabilities of the companies acquired in business combinations. Production and distribution contracts are renewable for periods of 5 years with Coca-Cola. The nature of the business and renewals that Coca-Cola has permanently done on these rights, allow qualifying them as indefinite contracts.
​ (2)On September 21, 2021 Coca-Cola Andina together with Coca-Cola Femsa, acquired the Brazilian beer brand Therezópolis for BRL 70 million. Each bottler bought 50% of the brand. This transaction is part of the company’s long-term strategy to complement its beer portfolio in Brazil. The transaction was completed and approved by CADE (Brazilian Administrative Council of Economic Defense). In September, 2021 Andina recorded an intangible asset under the Therezópolis brand for BRL 35 million with an indefinite useful life. ​ Distribution rights together with the assets that are part of the cash-generating units, are annually subjected to the impairment test. Such distribution rights have an indefinite useful life, are not subject to amortization. Rights in Chile related to AdeS were provisioned for impairment pursuant to the annual tests performed. ​
​ | ​ | ​ | ​ | ​
​ |  | 12.31.2022 |  | 12.31.2021
Distribution rights | ​ | ThCh$ | ​ | ThCh$
Chile (excluding Metropolitan Region, Rancagua and San Antonio) |  | 303,802,964 | ​ | 303,973,971
Brazil (Rio de Janeiro, Espirito Santo, Ribeirão Preto and Investments in Sorocaba and Leão Alimentos y Bebidas Ltda.) |  | 171,411,484 | ​ | 158,175,979
Paraguay |  | 172,548,023 | ​ | 181,675,993
Argentina (North and South) |  | 3,200,814 | ​ | 2,688,386
Total |  | 650,963,285 | ​ | 646,514,329
​ The movement and balances of identifiable intangible assets are detailed as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | January 1 to December 31, 2022 | ​ | January 1 to December 31, 2021
​ |  | Distribution |  | ​ |  | ​ |  | ​ |  | Distribution |  | ​ |  |  |  |
Description | ​ | rights | ​ | Others | ​ | Software | ​ | Total | ​ | rights | ​ | Others | ​ | Software | ​ | Total
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Opening balance |  | 646,514,329 | ​ | 52,252 | ​ | 13,064,962 | ​ | 659,631,543 | ​ | 596,365,737 | ​ | 975 | ​ | 8,147,453 | ​ | 604,514,165
Additions |  | 16,881 | ​ | — | ​ | 12,020,412 | ​ | 12,037,293 | ​ | 5,773,560 | ​ | — | ​ | 6,998,593 | ​ | 12,772,153
Amortization /Impairment |  | (187,888) | ​ | — | ​ | (4,208,798) | ​ | (4,396,686) | ​ | (152,644) | ​ | — | ​ | (2,637,823) | ​ | (2,790,467)
Other increases (decreases) (1) |  | 4,619,963 | ​ | — | ​ | (113,225) | ​ | 4,506,738 | ​ | 44,527,676 | ​ | 51,277 | ​ | 556,739 | ​ | 45,135,692
Total |  | 650,963,285 | ​ | 52,252 | ​ | 20,763,351 | ​ | 671,778,888 | ​ | 646,514,329 | ​ | 52,252 | ​ | 13,064,962 | ​ | 659,631,543
(1) | Mainly corresponds to restatement due to the effects of translation of distribution rights of foreign subsidiaries.

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