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INVENTORIES (Tables)

12 Months Ended

Dec. 31, 2023

INVENTORIES

Schedule of composition of inventories

​	​	​	​	​
Details		12.31.2023		12.31.2022
​	​	ThCh$	​	ThCh$
Raw materials (1)		90,992,931		104,833,902
Finished goods		115,591,443		114,164,680
Spare parts and supplies		26,527,656		27,109,494
Work in progress		194,686		216,164
Other inventories		6,012,077		4,020,372
Obsolescence provision (2)		(6,265,633)		(4,457,956)
Total		233,053,160		245,886,656

​

The cost of inventory recognized as cost of sales amounts to CLP 1,346,516,486 thousand and CLP 1,388,536,599 thousand as of December 31, 2023 and 2022, respectively.

(1) Approximately 80% is composed of concentrate and sweeteners used in the preparation of beverages, as well as caps and PET supplies used in the packaging of the product.

(2) The obsolescence provision is related mainly with the obsolescence of spare parts classified as inventories and to a lesser extent to finished products and raw materials. The general standard is to provision all those multi-functional spare parts without utility in rotation in the last four years prior to the technical analysis technical to adjust the provision. In the case of raw materials and finished products, the obsolescence provision is determined according to maturity.

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- Definition

Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

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