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COST OF SALES (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Cost Of Sales |  |  |  |
Inventories at the beginning of the year | $ 155 | [1] | $ 116 | $ 153
Plus: Charges of the year |  |  |  |
Purchases of inventories, energy and gas | 502 |  | 433 | 153
Salaries and social security charges | 79 |  | 59 | 51
Employees benefits | 15 |  | 13 | 11
Accrual of defined benefit plans | 5 |  | 4 | 4
Works contracts, fees and compensation for services | 87 |  | 68 | 55
Property, plant and equipment depreciation | 202 |  | 194 | 194
Intangible assets amortization | 1 |  | 1 | 5
Right-of-use assets amortization | 3 |  | 5 | 1
Energy transportation | 8 |  | 6 | 5
Transportation and freights | 35 |  | 22 | 20
Consumption of materials | 30 |  | 26 | 17
Penalties | 1 |  | 2 |
Maintenance | 61 |  | 52 | 26
Canons and royalties | 89 |  | 65 | 42
Environmental control | 5 |  | 4 | 4
Rental and insurance | 31 |  | 27 | 23
Surveillance and security | 4 |  | 3 | 2
Taxes, rates and contributions | 5 |  | 4 | 3
Other | 3 |  | 6 | 2
Total charges of the year | 1,166 |  | 994 | 618
Exchange differences on translation |  |  |  | 8
Less: Inventories at the end of the year | (173) |  | (155) | (116)
Total cost of sales | $ 1,148 |  | $ 955 | $ 663
[1] | It includes impairment loss as a result of the performed recoverability assessment for US$ 2 million as of December 31, 2022 and 2021, acoording with the policy described in Note 4.13.

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