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INCOME TAX EXPENSE AND DEFERRED TAXES - Deferred income taxes (Details) - CLP ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
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INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | $ 71,162,662 | $ 77,242,172
Deferred tax liabilities | (247,309,707) | (240,592,395)
Total assets net | 4,323,174 | 2,428,333
Total liabilities net | (180,470,219) | (165,778,556)
Property, plant and equipment |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 5,970,424 | 5,351,293
Deferred tax liabilities | (54,058,525) | (58,230,728)
Obsolescence provisions |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 2,231,501 | 1,871,168
ICMS exclusion credit |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 3,241,530 | 2,686,693
Employee benefits |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 8,212,311 | 5,033,868
Deferred tax liabilities | (14,382) | (3,348)
Provision for severance indemnity |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 2,546,033 | 2,789,893
Deferred tax liabilities | (94,659) | (42,264)
Tax loss carry forwards |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 2,142,747 | 5,569,124
Tax goodwill Brazil |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax liabilities | (15,782,005) | (9,081,512)
Contingency provision |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 27,144,927 | 27,145,591
Foreign Exchange differences |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 4,640,723 | 11,478,538
Allowance for doubtful accounts |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 799,274 | 803,608
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 | (561,994) | (610,594)
Financial expense |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax liabilities | (2,363,384) | (1,894,010)
Lease liabilities |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 3,665,695 | 1,874,166
Inventories |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 1,706,518 | 1,312,833
Distribution rights |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax liabilities | (161,155,669) | (154,669,995)
Prepaid income |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 4,481,352 | 5,339,265
Deferred tax liabilities |  | (8,287)
Spare parts |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax liabilities | (4,816,189) | (4,142,782)
Intangibles |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 77,752 | 69,395
Deferred tax liabilities | (5,497,812) | (7,388,202)
Others |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Deferred tax assets | 4,301,875 | 5,282,818
Deferred tax liabilities | (2,965,088) | (4,520,673)
Offsetting of deferred tax assets/(liabilities) |  |
INCOME TAX EXPENSE AND DEFERRED TAXES |  |
Offsetting of deferred tax assets | (66,839,488) | (74,813,839)
Offsetting of deferred tax liabilities | $ 66,839,488 | $ 74,813,839

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