XML 122 R96.htm IDEA: XBRL DOCUMENT
v3.24.1

Note 3 - Selling, general and administrative expenses - Components of Selling, General and Administrative Expenses (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Note 3 - Selling, general and administrative expenses |  |  |
Services and fees | $ 163,723 | $ 148,331 | $ 115,303
Labor cost | 652,820 | 518,500 | 426,414
Depreciation of property, plant and equipment | 21,517 | 21,883 | 22,924
Amortization of intangible assets | 40,761 | 59,018 | 63,874
Depreciation of right-of-use assets | 19,925 | 15,975 | 15,525
Freights and other selling expenses | 696,705 | 641,812 | 415,895
Provisions for contingencies | 38,899 | 20,606 | 24,998
Allowances for doubtful accounts | 3,590 | (223) | (4,297)
Taxes | 170,484 | 121,410 | 78,800
Other | 110,883 | 87,263 | 47,133
Total selling, general and administrative expense | $ 1,919,307 | $ 1,634,575 | $ 1,206,569

X
- Definition The amount of expense relating to selling, general and administrative activities of the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_SellingGeneralAndAdministrativeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition Amount of allowances for doubtful accounts attributable to selling, general and administrative expenses. + References No definition available. + Details
Name: | ts_SellingGeneralAndAdministrativeExpensesAllowancesForDoubtfulAccounts
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of amortization of intangible assets attributable to selling, general and administrative expenses. + References No definition available. + Details
Name: | ts_SellingGeneralAndAdministrativeExpensesAmortizationOfIntangibleAssets
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of commissions, freight and other selling expenses attributable to selling, general and administrative expenses. + References No definition available. + Details
Name: | ts_SellingGeneralAndAdministrativeExpensesCommissionsFreightAndOtherSellingExpenses
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 selling, general and administrative expenses. + References No definition available. + Details
Name: | ts_SellingGeneralAndAdministrativeExpensesDepreciationOfPropertyPlantAndEquipment
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of amortization of depreciation of right-of-use assets attributable to selling, general and administrative expenses. + References No definition available. + Details
Name: | ts_SellingGeneralAndAdministrativeExpensesDepreciationOfRightofuseAssets
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of labor cost attributable to selling, general and administrative expenses. + References No definition available. + Details
Name: | ts_SellingGeneralAndAdministrativeExpensesLaborCost
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of other expenses attributable to selling, general and administrative expenses. + References No definition available. + Details
Name: | ts_SellingGeneralAndAdministrativeExpensesOther
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of provisions for contingencies attributable to selling, general and administrative expenses. + References No definition available. + Details
Name: | ts_SellingGeneralAndAdministrativeExpensesProvisionsForContingencies
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of services and fees attributable to selling, general and administrative expenses. + References No definition available. + Details
Name: | ts_SellingGeneralAndAdministrativeExpensesServicesAndFees
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of taxes attributable to selling, general and administrative expenses. + References No definition available. + Details
Name: | ts_SellingGeneralAndAdministrativeExpensesTaxes
Namespace Prefix: | ts_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration