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Note 10 - Property, Plant and Equipment, Net | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract] |
Note 10 - Property, Plant and Equipment, Net | 10 Property, plant and equipment, net
Year ended December 31, 2022 | Land and civil buildings |  |  | Industrial buildings, plant and production equipment |  |  | Vehicles, furniture and fixtures |  |  | Work in progress |  |  | Spare parts and equipment |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Values at the beginning of the year | 830,104 |  |  | 13,064,541 |  |  | 420,930 |  |  | 147,429 |  |  | 59,522 |  |  | 14,522,526 |
Currency translation adjustment | (1,601 | ) |  | (71,347 | ) |  | (1,838 | ) |  | 376 |  |  | (174 | ) |  | (74,584 | )
Increase due to business combinations (*) | - |  |  | - |  |  | - |  |  | 187 |  |  | - |  |  | 187 |
Additions | - |  |  | 2,271 |  |  | 734 |  |  | 334,912 |  |  | 8,150 |  |  | 346,067 |
Transfers / Reclassifications | 9,829 |  |  | 184,915 |  |  | 16,221 |  |  | (227,153 | ) |  | - |  |  | (16,188 | )
Disposals / Consumptions | (22,569 | ) |  | (322,886 | ) |  | (33,562 | ) |  | (3,372 | ) |  | (11,972 | ) |  | (394,361 | )
Values at the end of the year | 815,763 |  |  | 12,857,494 |  |  | 402,485 |  |  | 252,379 |  |  | 55,526 |  |  | 14,383,647 |
Depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated at the beginning of the year | 139,941 |  |  | 8,199,724 |  |  | 353,639 |  |  | - |  |  | 4,421 |  |  | 8,697,725 |
Currency translation adjustment | (289 | ) |  | (51,283 | ) |  | (1,756 | ) |  | - |  |  | 130 |  |  | (53,198 | )
Depreciation charge | 13,577 |  |  | 432,648 |  |  | 21,022 |  |  | - |  |  | 20,485 |  |  | 487,732 |
Impairment charge (See note 5) | - |  |  | 75,722 |  |  | 321 |  |  | - |  |  | - |  |  | 76,043 |
Transfers / Reclassifications | (2 | ) |  | (21,506 | ) |  | (215 | ) |  | - |  |  | - |  |  | (21,723 | )
Disposals / Consumptions | (955 | ) |  | (321,334 | ) |  | (32,485 | ) |  | - |  |  | (4,421 | ) |  | (359,195 | )
Accumulated at the end of the year | 152,272 |  |  | 8,313,971 |  |  | 340,526 |  |  | - |  |  | 20,615 |  |  | 8,827,384 |
At December 31, 2022 | 663,491 |  |  | 4,543,523 |  |  | 61,959 |  |  | 252,379 |  |  | 34,911 |  |  | 5,556,263 |
(*)Related to Parques Eólicos de la Buena Ventura S.A. acquisition, for more information see note 33 to these Consolidated Financial Statements.
Year ended December 31, 2021 | Land and civil buildings |  |  | Industrial buildings, plant and production equipment |  |  | Vehicles, furniture and fixtures |  |  | Work in progress |  |  | Spare parts and equipment |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Values at the beginning of the year | 839,584 |  |  | 13,079,545 |  |  | 414,757 |  |  | 102,226 |  |  | 61,893 |  |  | 14,498,005 |
Currency translation adjustment | (5,084 | ) |  | (138,839 | ) |  | (5,042 | ) |  | (365 | ) |  | (569 | ) |  | (149,899 | )
Additions | 8 |  |  | 15,238 |  |  | 1,171 |  |  | 192,470 |  |  | 4,830 |  |  | 213,717 |
Transfers / Reclassifications | 2,448 |  |  | 148,037 |  |  | 17,688 |  |  | (146,752 | ) |  | - |  |  | 21,421 |
Decrease due to sale of subsidiaries (*) | (200 | ) |  | (4,310 | ) |  | (62 | ) |  | - |  |  | - |  |  | (4,572 | )
Disposals / Consumptions | (6,652 | ) |  | (35,130 | ) |  | (7,582 | ) |  | (150 | ) |  | (6,632 | ) |  | (56,146 | )
Values at the end of the year | 830,104 |  |  | 13,064,541 |  |  | 420,930 |  |  | 147,429 |  |  | 59,522 |  |  | 14,522,526 |
Depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated at the beginning of the year | 132,458 |  |  | 7,830,120 |  |  | 342,246 |  |  | - |  |  | - |  |  | 8,304,824 |
Currency translation adjustment | (1,292 | ) |  | (97,236 | ) |  | (4,621 | ) |  | - |  |  | - |  |  | (103,149 | )
Depreciation charge | 9,736 |  |  | 440,316 |  |  | 21,715 |  |  | - |  |  | - |  |  | 471,767 |
Impairment charge (See note 5) | - |  |  | 51,470 |  |  | 780 |  |  | - |  |  | 4,421 |  |  | 56,671 |
Decrease due to sale of subsidiaries (*) | - |  |  | (567 | ) |  | (53 | ) |  | - |  |  | - |  |  | (620 | )
Disposals / Consumptions | (961 | ) |  | (24,379 | ) |  | (6,428 | ) |  | - |  |  | - |  |  | (31,768 | )
Accumulated at the end of the year | 139,941 |  |  | 8,199,724 |  |  | 353,639 |  |  | - |  |  | 4,421 |  |  | 8,697,725 |
At December 31, 2021 | 690,163 |  |  | 4,864,817 |  |  | 67,291 |  |  | 147,429 |  |  | 55,101 |  |  | 5,824,801 |
(*) Related to Geneva sale. See note 6 to these Consolidated Financial Statements. See note 27 for a description of certain restricted assets with a carrying value of $56.2 million held in Saudi Arabia by the Company’s subsidiary SSPC, in which Tenaris holds a 47.79%. Property, plant and equipment include capitalized interests for net amounts at December 31, 2022 and 2021 of $30.4 million and $32 million, respectively. There were no new interests capitalized during 2022 and 2021. Government grants recognized as a reduction of property, plant and equipment were immaterial for the years 2022 and 2021. The carrying amounts of assets pledged as security for current and non-current borrowings were immaterial for the years 2022 and 2021.

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