v3.24.3
Other operating income and expenses
 9 Months Ended
Sep. 30, 2024
Other operating income and expenses [Abstract]  
Other operating income and expenses
Note 19. - Other operating income and expenses
The table below shows the detail of Other operating income and expenses for the nine-month periods ended September 30, 2024, and 2023:

Other operating income
  
For the nine-month period ended September 30,
  
   
2024
    
2023
  
   
($ in thousands)
  
Grants (Note 17)
    
43,810
      
44,072
  
Gain on the sale of Atlantica´s equity interest in Monterrey (Note 8)
     11,989       -  
Gain on the sale of part of Atlantica´s interest in the Colombian portfolio
     -       4,550  
Insurance proceeds and other
    
16,767
      
8,780
  
Income from construction services for contracted concessional assets of the Company accounted for under IFRIC 12
     19,050       -  
Total
    
91,616
      
57,402
  

Other operating expenses
  
For the nine-month period ended September 30,
  
   
2024
    
2023
  
   
($ in thousands)
  
Raw materials and consumables used
    
(18,728
)
    
(17,239
)
Leases and fees
    
(10,904
)
    
(9,792
)
Operation and maintenance
    
(119,383
)
    
(95,558
)
Independent professional services
    
(27,450
)
    
(31,343
)
Supplies
    
(25,405
)
    
(28,178
)
Insurance
    
(31,600
)
    
(31,052
)
Levies and duties
    
(23,667
)
    
(11,490
)
Construction costs from construction services for contracted concessional assets of the Company accounted for  under IFRIC 12
     (19,050 )     -  
Other expenses
     (15,756 )     (13,278 )
Total
    
(291,943
)
    
(237,930
)

Insurance proceeds and other includes in the nine-month period ended September 30, 2024, $8.5 million of insurance income related to an unscheduled outage in Kaxu further to a problem found in the turbine in 2023, and $5.0 million of rebilling of costs to the city council of Calgary for relocation works of the thermal distribution system of the district heating asset of the Company.


Income and costs from construction services correspond to the projects ATN Expansion 3, which reached commercial operation in August 2024, and ATS Expansion 1, which is currently under construction. Given that these projects are included within the scope of IFRIC 12 (intangible assets), the Company has recorded the income and the cost of construction in the consolidated statement of profit or loss.