XML 119 R96.htm IDEA: XBRL DOCUMENT
v3.24.1

PROPERTY, PLANT AND EQUIPMENT - Movements (Details) - CLP ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | $ 798,221,259 | $ 716,379,127 | $ 605,576,545
Additions | 197,500,539 | 167,792,217 | 132,881,206
Right-of use additions | 25,119,021 | 5,883,061 | 9,070,997
Disposals | (1,949,413) | (2,923,921) | (3,798,908)
Depreciation expense | (96,721,061) | (104,975,496) | (93,598,773)
Amortization | (11,005,033) | (9,993,249) | (8,386,063)
Increase (decrease) due to foreign currency translation differences | (25,158,783) | 36,029,318 | 82,954,257
Other increase (decrease) | (13,617,718) | (9,969,798) | (8,320,134)
Total movements | 74,167,552 | 81,842,132 | 110,802,582
Ending balance | 872,388,811 | 798,221,259 | 716,379,127
Construction in progress |  |  |
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | 49,169,567 | 56,280,594 | 34,194,083
Additions | 100,905,107 | 75,269,957 | 61,100,226
Disposals |  | (32,456) | (74,476)
Transfers between items of Property, plant and equipment | (57,285,699) | (84,598,804) | (39,845,790)
Increase (decrease) due to foreign currency translation differences | 95,202 | 4,263,117 | 6,513,216
Other increase (decrease) | 3,242,211 | (2,012,841) | (5,606,665)
Total movements | 46,956,821 | (7,111,027) | 22,086,511
Ending balance | 96,126,388 | 49,169,567 | 56,280,594
Land |  |  |
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | 104,906,878 | 101,286,107 | 94,321,726
Additions | 11,316,009 |  |
Transfers between items of Property, plant and equipment |  | 159,232 |
Increase (decrease) due to foreign currency translation differences | (485,959) | 3,461,539 | 6,964,382
Other increase (decrease) | 504 |  | (1)
Total movements | 10,830,554 | 3,620,771 | 6,964,381
Ending balance | 115,737,432 | 104,906,878 | 101,286,107
Buildings |  |  |
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | 220,452,589 | 203,343,125 | 180,916,878
Additions | 1,266,472 | 867,990 | 3,708,881
Disposals | (6,707) | (16,174) | (276,312)
Transfers between items of Property, plant and equipment | 9,985,619 | 10,014,587 | 4,370,826
Depreciation expense | (9,175,999) | (8,477,029) | (7,862,888)
Increase (decrease) due to foreign currency translation differences | (4,295,531) | 11,105,445 | 21,941,520
Other increase (decrease) | 7,405,755 | 3,614,645 | 544,220
Total movements | 5,179,609 | 17,109,464 | 22,426,247
Ending balance | 225,632,198 | 220,452,589 | 203,343,125
Plant and equipment, net |  |  |
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | 194,082,859 | 169,651,555 | 145,790,203
Additions | 37,341,985 | 21,280,010 | 19,025,057
Disposals | (292,766) | (538,429) | (277,845)
Transfers between items of Property, plant and equipment | 21,285,201 | 33,485,897 | 21,182,049
Depreciation expense | (29,999,476) | (35,372,214) | (32,058,439)
Increase (decrease) due to foreign currency translation differences | (2,173,388) | 7,324,221 | 23,364,406
Other increase (decrease) | (5,268,743) | (1,748,181) | (7,373,876)
Total movements | 20,892,813 | 24,431,304 | 23,861,352
Ending balance | 214,975,672 | 194,082,859 | 169,651,555
IT Equipment |  |  |
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | 7,735,547 | 5,613,217 | 4,878,307
Additions | 1,081,074 | 922,233 | 1,428,080
Disposals | (1,365) | (15,105) | (3,896)
Transfers between items of Property, plant and equipment | 2,279,728 | 3,487,406 | 751,603
Depreciation expense | (3,048,237) | (2,641,086) | (2,219,235)
Increase (decrease) due to foreign currency translation differences | 311,883 | 43,790 | 658,167
Other increase (decrease) | 1,063,878 | 325,092 | 120,191
Total movements | 1,686,961 | 2,122,330 | 734,910
Ending balance | 9,422,508 | 7,735,547 | 5,613,217
Fixed facilities and accessories |  |  |
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | 25,741,063 | 23,099,121 | 17,647,892
Additions | 6,248 | 74,995 | 12,068
Disposals |  |  | (11)
Transfers between items of Property, plant and equipment | 2,148,709 | 3,384,472 | 606,279
Depreciation expense | (1,903,192) | (3,365,827) | (3,700,948)
Increase (decrease) due to foreign currency translation differences | (3,243,921) | 1,282,713 | 3,080,061
Other increase (decrease) | (7,217,840) | 1,265,589 | 5,453,780
Total movements | (10,209,996) | 2,641,942 | 5,451,229
Ending balance | 15,531,067 | 25,741,063 | 23,099,121
Vehicles. net |  |  |
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | 31,158,954 | 19,184,600 | 16,410,784
Additions | 3,804,000 | 636,420 | 171,420
Disposals | (42,333) | (4,522) | (9,573)
Transfers between items of Property, plant and equipment | 2,511,373 | 16,037,695 | 4,771,885
Depreciation expense | (5,692,021) | (5,524,208) | (4,054,092)
Increase (decrease) due to foreign currency translation differences | 898,032 | 852,241 | 2,264,353
Other increase (decrease) | 613,609 | (23,272) | (370,177)
Total movements | 2,092,660 | 11,974,354 | 2,773,816
Ending balance | 33,251,614 | 31,158,954 | 19,184,600
Leasehold improvements, net |  |  |
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | 80,186 | 113,289 | 59,142
Additions | 22,935 | 10,275 | 8,738
Transfers between items of Property, plant and equipment |  | 51,403 | 88,345
Depreciation expense | (46,176) | (68,741) | (51,774)
Increase (decrease) due to foreign currency translation differences | 4,474 | 10,324 | 8,840
Other increase (decrease) | 7,615 | (36,364) | (2)
Total movements | (11,152) | (33,103) | 54,147
Ending balance | 69,034 | 80,186 | 113,289
Others |  |  |
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | 144,297,623 | 114,153,544 | 90,020,253
Additions | 41,756,709 | 68,730,337 | 47,426,736
Disposals | (1,431,798) | (2,249,837) | (3,156,795)
Transfers between items of Property, plant and equipment | 18,399,131 | 17,940,342 | 8,074,803
Depreciation expense | (46,855,960) | (49,526,391) | (43,651,397)
Increase (decrease) due to foreign currency translation differences | (16,326,501) | 6,450,271 | 16,399,966
Other increase (decrease) | (11,487,661) | (11,200,643) | (960,022)
Total movements | (15,946,080) | 30,144,079 | 24,133,291
Ending balance | 128,351,543 | 144,297,623 | 114,153,544
Rights-of-use, net |  |  |
PROPERTY, PLANT AND EQUIPMENT |  |  |
Opening balance | 20,595,993 | 23,653,975 | 21,337,277
Right-of use additions | 25,119,021 | 5,883,061 | 9,070,997
Disposals | (174,444) | (67,398) |
Transfers between items of Property, plant and equipment | 675,938 | 37,770 |
Amortization | (11,005,033) | (9,993,249) | (8,386,063)
Increase (decrease) due to foreign currency translation differences | 56,926 | 1,235,657 | 1,759,346
Other increase (decrease) | (1,977,046) | (153,823) | (127,582)
Total movements | 12,695,362 | (3,057,982) | 2,316,698
Ending balance | $ 33,291,355 | $ 20,595,993 | $ 23,653,975

X
- Definition Other increase (decrease) in property, plant and equipment + References No definition available. + Details
Name: | akoa_OtherIncreaseDecreaseInPropertyPlantAndEquipment
Namespace Prefix: | akoa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_h&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdditionsToRightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AmortisationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ChangesInPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_75_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=akoa_PlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=akoa_FixedFacilitiesAndAccessoriesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=akoa_VehiclesIncludingNettingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LeaseholdImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_RightofuseAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |