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Note 2 - Cost of Sales | 12 Months Ended
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Dec. 31, 2022
Disclosure of Cost of Sales [Abstract] |
Note 2 - Cost of Sales | 2 Cost of sales
| Year ended December 31,
| 2022 |  |  | 2021 |  |  | 2020 |
Inventories at the beginning of the year | 2,672,593 |  |  | 1,636,673 |  |  | 2,265,880 |
Increase in inventory due to business combinations | - |  |  | - |  |  | 199,589 |
Decrease in inventory due to sale of subsidiaries | - |  |  | (10,662 | ) |  | - |
Plus: Charges of the year |  |  |  |  |  |  |  |
Raw materials, energy, consumables and other | 5,772,031 |  |  | 3,841,551 |  |  | 1,545,688 |
Services and fees | 293,490 |  |  | 208,472 |  |  | 154,976 |
Labor cost (*) | 1,160,085 |  |  | 824,071 |  |  | 757,359 |
Depreciation of property, plant and equipment | 465,849 |  |  | 448,843 |  |  | 503,725 |
Amortization of intangible assets | 11,754 |  |  | 7,645 |  |  | 8,121 |
Depreciation of right-of-use assets | 33,244 |  |  | 35,910 |  |  | 40,127 |
Maintenance expenses | 267,294 |  |  | 129,350 |  |  | 107,764 |
Allowance for obsolescence | 24,901 |  |  | 23,296 |  |  | 35,809 |
Taxes | 194,736 |  |  | 40,887 |  |  | 45,162 |
Other | 178,691 |  |  | 98,159 |  |  | 59,790 |
| 8,402,075 |  |  | 5,647,522 |  |  | 3,458,110 |
Less: Inventories at the end of the year | (3,986,929 | ) |  | (2,672,593 | ) |  | (1,636,673 | )
| 7,087,739 |  |  | 4,611,602 |  |  | 4,087,317 |
(*) For the year ended December 202 2, 202 1 and 20 20, labor cost includes approximately $17.8 million, $12.8 million and $81.3 million respectively of severance indemnities related to the adjustment of the workforce to market conditions.

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- Definition The disclosure of the cost of sales. [Refer: Cost of sales] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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