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Property, Plant and Equipment | 12 Months Ended
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Jun. 30, 2021
Property, Plant and Equipment |
10. Property, plant and equipment | 10. Property, plant and equipment Changes in the Group’s property, plant and equipment for the years ended June 30, 2021 and 2020 were as follows:
|  | Agricultural establishments |  |  | Buildings and facilities |  |  | Machinery and equipment |  |  | Communication networks |  |  | Others (i) |  |  | Total |
Net book amount at the June 30, 2019 |  |  | - |  |  |  | 6,011 |  |  |  | 1,149 |  |  |  | 32,439 |  |  |  | 8,322 |  |  |  | 47,921 |
Costs |  |  | - |  |  |  | 15,969 |  |  |  | 3,630 |  |  |  | 137,142 |  |  |  | 18,363 |  |  |  | 175,104 |
Accumulated depreciation |  |  | - |  |  |  | (9,958 | ) |  |  | (2,481 | ) |  |  | (104,703 | ) |  |  | (10,041 | ) |  |  | (127,183 | )
Balances at June 30, 2019 |  |  | - |  |  |  | 6,011 |  |  |  | 1,149 |  |  |  | 32,439 |  |  |  | 8,322 |  |  |  | 47,921 |
Additions |  |  | 54 |  |  |  | 677 |  |  |  | 99 |  |  |  | 5,132 |  |  |  | 2,556 |  |  |  | 8,518 |
Disposals |  |  | - |  |  |  | (93 | ) |  |  | (8 | ) |  |  | (4,802 | ) |  |  | (62 | ) |  |  | (4,965 | )
Incorporation by business combination |  |  | 6,044 |  |  |  | 2,424 |  |  |  | 566 |  |  |  | - |  |  |  | 140 |  |  |  | 9,174 |
Deconsolidation |  |  | - |  |  |  | (635 | ) |  |  | (892 | ) |  |  | - |  |  |  | (66 | ) |  |  | (1,593 | )
Reclassification to assets assets held for sale |  |  | - |  |  |  | (412 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (412 | )
Currency translation adjustment |  |  | 468 |  |  |  | 732 |  |  |  | 287 |  |  |  | 5,335 |  |  |  | 1,927 |  |  |  | 8,749 |
Transfers |  |  | - |  |  |  | (368 | ) |  |  | (23 | ) |  |  | 566 |  |  |  | (566 | ) |  |  | (391 | )
Depreciation charges (ii) |  |  | (27 | ) |  |  | (598 | ) |  |  | (120 | ) |  |  | (6,956 | ) |  |  | (2,630 | ) |  |  | (10,331 | )
Net book amount at the June 30, 2020 |  |  | 6,539 |  |  |  | 7,738 |  |  |  | 1,058 |  |  |  | 31,714 |  |  |  | 9,621 |  |  |  | 56,670 |
Costs |  |  | 14,268 |  |  |  | 18,140 |  |  |  | 6,734 |  |  |  | 151,598 |  |  |  | 19,364 |  |  |  | 210,104 |
Accumulated depreciation |  |  | (7,729 | ) |  |  | (10,402 | ) |  |  | (5,676 | ) |  |  | (119,884 | ) |  |  | (9,743 | ) |  |  | (153,434 | )
Balances at June 30, 2020 |  |  | 6,539 |  |  |  | 7,738 |  |  |  | 1,058 |  |  |  | 31,714 |  |  |  | 9,621 |  |  |  | 56,670 |
Additions |  |  | 55 |  |  |  | 202 |  |  |  | 64 |  |  |  | 581 |  |  |  | 754 |  |  |  | 1,656 |
Disposals |  |  | - |  |  |  | (28 | ) |  |  | (7 | ) |  |  | (55 | ) |  |  | - |  |  |  | (90 | )
Deconsolidation |  |  | (6,102 | ) |  |  | (4,285 | ) |  |  | (795 | ) |  |  | (28,322 | ) |  |  | (8,485 | ) |  |  | (47,989 | )
Reclassification to assets assets held for sale |  |  | - |  |  |  | (28 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (28 | )
Currency translation adjustment |  |  | (464 | ) |  |  | (343 | ) |  |  | (61 | ) |  |  | (2,286 | ) |  |  | (682 | ) |  |  | (3,836 | )
Transfers |  |  | - |  |  |  | 989 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 989 |
Depreciation charges (ii) |  |  | (28 | ) |  |  | (428 | ) |  |  | (89 | ) |  |  | (1,632 | ) |  |  | (1,049 | ) |  |  | (3,226 | )
Net book amount at the June 30, 2021 |  |  | - |  |  |  | 3,817 |  |  |  | 170 |  |  |  | - |  |  |  | 159 |  |  |  | 4,146 |
Costs |  |  | - |  |  |  | 7,076 |  |  |  | 2,513 |  |  |  | - |  |  |  | 578 |  |  |  | 10,167 |
Accumulated depreciation |  |  | - |  |  |  | (3,259 | ) |  |  | (2,343 | ) |  |  | - |  |  |  | (419 | ) |  |  | (6,021 | )
Balances at June 30, 2021 |  |  | - |  |  |  | 3,817 |  |  |  | 170 |  |  |  | - |  |  |  | 159 |  |  |  | 4,146 |
(i) | Includes furniture and fixtures and vehicles.
(ii) | As of June 30, 2021 and 2020, depreciation charges of property, plant and equipment were recognized: ARS 244 and ARS 337 in "Costs", ARS 100 and ARS 211 in "General and administrative expenses" and ARS 5 and ARS 8 in "Selling expenses", respectively in the Consolidated Statements of Income and Other Comprehensive Income (Note 24). Likewise, a charge of ARS 2,807 and 9,775 has been made in “Discontinued operations” as of June 30, 2021 and 2020, respectively.

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