XML 136 R94.htm IDEA: XBRL DOCUMENT
v3.21.1

Note 2 - Cost of Sales - Components of Cost of Sales (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Disclosure of Cost of Sales [Abstract] |  |  |
Inventories at the beginning of the year | $ 2,265,880 | $ 2,524,341 | $ 2,368,304
Increase in inventory due to business combinations | 199,589 | 52,966 |
Raw materials, energy, consumables and other | 1,545,688 | 2,709,629 | 3,400,396
Services and fees | 154,976 | 222,415 | 275,130
Labor cost | 757,359 | 870,261 | 855,040
Depreciation of property, plant and equipment | 503,725 | 428,791 | 432,497
Amortization of intangible assets | 8,121 | 5,948 | 8,220
Depreciation of right-of-use assets | 40,127 | 28,727 |
Maintenance expenses | 107,764 | 284,758 | 185,782
Allowance for obsolescence | 35,809 | 29,138 | 25,457
Taxes | 45,162 | 100,738 | 133,308
Other | 59,790 | 115,663 | 119,507
Cost of sales including discontinued operations | 3,458,110 | 4,849,034 | 5,435,337
Less: Inventories at the end of the year | (1,636,673) | (2,265,880) | (2,524,341)
Cost of sales | 4,087,317 | 5,107,495 | 5,279,300
Cost of sales, labor cost severance charges | $ 81,300 | $ 17,200 | $ 15,000

X
- Definition The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_99&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_103&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_CostOfSales
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of allowance for obsolescence attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesAllowanceForObsolescence
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of amortization of intangible assets attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesAmortizationOfIntangibleAssets
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of depreciation of property, plant and equipment attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesDepreciationOfPropertyPlantAndEquipment
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cost of sales including discontinued operations. + References No definition available. + Details
Name: | ts_CostOfSalesIncludingDiscontinuedOperations
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of labor cost attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesLaborCost
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of labor cost severance charges attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesLaborCostSeveranceCharges
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of maintenance expenses attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesMaintenanceExpenses
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of other expense attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesOther
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of raw materials, energy, consumables and other expense attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesRawMaterialsEnergyConsumablesAndOther
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of services and fees expense attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesServicesAndFees
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of tax expense attributable to cost of sales. + References No definition available. + Details
Name: | ts_CostOfSalesTaxes
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the cost of sales impact of depreciation of right-of-use assets during the period. + References No definition available. + Details
Name: | ts_DepreciationOfRightofuseAssetsInventoryImpactOnCostOfSales
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ts_DisclosureOfCostOfSalesAbstract
Namespace Prefix: | ts_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the amount of increase in inventory during the period due to business combinations. + References No definition available. + Details
Name: | ts_IncreaseInInventoryDueToBusinessCombinations
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of current inventories including discontinued operations. + References No definition available. + Details
Name: | ts_InventoriesIncludingDiscontinuedOperations
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant