GAS TRANSPORTER OF THE SOUTH INC | CIK:0000931427 | 3

  • Filed: 4/16/2018
  • Entity registrant name: GAS TRANSPORTER OF THE SOUTH INC (CIK: 0000931427)
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    • ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory

     
    12.
    PROPERTY, PLANT AND EQUIPMENT
     
      2017 
      Cost  
    Depreciation
    		    
    Account
    		 
    Beginning
    of the year
    		  
    Additions
    		  
    Retirements
    		  
    Transfers
    		  
    End of
    the year
    		  
    Accumulated at
    the beginning
    of the year
    		  
    Retirements
    		  
    For the year
    		  
    Rate %
    		  
    Accumulated at
    at the end
    of the year
    		  
    Net
    book value
    		 
    Pipelines
    		  
    3,646,711
    		   
    -
    		   
    -
    		   
    275,806
    		   
    3,922,517
    		   
    1,606,593
    		   
    -
    		   
    91,452
    		   
    2.2
    		   
    1,698,045
    		   
    2,224,472
    		 
    Compressor plants
    		  
    1,564,820
    		   
    1,418
    		   
    11,274
    		   
    289,319
    		   
    1,844,283
    		   
    993,793
    		   
    8,988
    		   
    99,716
    		   
    3.3 to 25
    		   
    1,084,521
    		   
    759,762
    		 
    Other plants
    		  
    2,868
    		   
    -
    		   
    -
    		   
    -
    		   
    2,868
    		   
    651
    		   
    -
    		   
    97
    		   
    3.3
    		   
    748
    		   
    2,120
    		 
    Stations of regulation and/ormeasurement of pressure
    		  
    136,288
    		   
    -
    		   
    -
    		   
    5,594
    		   
    141,882
    		   
    93,207
    		   
    -
    		   
    5,432
    		   
    4.0
    		   
    98,639
    		   
    43,243
    		 
    Other technical installations
    		  
    28,861
    		   
    -
    		   
    -
    		   
    2,686
    		   
    31,547
    		   
    21,944
    		   
    -
    		   
    987
    		   
    6.7
    		   
    22,931
    		   
    8,616
    		 
    Subtotal assets related to natural gas transportation service
    		  
    5,379,548
    		   
    1,418
    		   
    11,274
    		   
    573,405
    		   
    5,943,097
    		   
    2,716,188
    		   
    8,988
    		   
    197,684
    		       
    2,904,884
    		   
    3,038,213
    		 
    Assets related to natural gas upstream service
    		  
    972,061
    		   
    -
    		   
    -
    		   
    143,034
    		   
    1,115,095
    		   
    140,574
    		   
    -
    		   
    88,124
    		   
    3.3 to 25
    		   
    228,698
    		   
    886,397
    		 
    Assets related to liquids production and commercialization service
    		  
    782,595
    		   
    -
    		   
    -
    		   
    104,059
    		   
    886,654
    		   
    582,934
    		   
    -
    		   
    17,290
    		   
    3.3
    		   
    600,224
    		   
    286,430
    		 
    Lands
    		  
    10,922
    		   
    4
    		   
    -
    		   
    -
    		   
    10,926
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    10,926
    		 
    Buildings and constructions
    		  
    206,842
    		   
    -
    		   
    -
    		   
    22,734
    		   
    229,576
    		   
    106,479
    		   
    -
    		   
    4,597
    		   
    2.0
    		   
    111,076
    		   
    118,500
    		 
    Fittings and features in building
    		  
    34,398
    		   
    -
    		   
    -
    		   
    265
    		   
    34,663
    		   
    7,028
    		   
    -
    		   
    1,452
    		   
    4.0
    		   
    8,480
    		   
    26,183
    		 
    Machinery, equipment and tools
    		  
    55,004
    		   
    51,268
    		   
    -
    		   
    929
    		   
    107,201
    		   
    40,715
    		   
    -
    		   
    4,837
    		   
    6.7 to 10
    		   
    45,552
    		   
    61,649
    		 
    Computers and Telecommunication systems
    		  
    470,349
    		   
    -
    		   
    -
    		   
    49,345
    		   
    519,694
    		   
    364,652
    		   
    -
    		   
    31,047
    		   
    6.7 to 20
    		   
    395,699
    		   
    123,995
    		 
    Vehicles
    		  
    44,900
    		   
    30,577
    		   
    1,972
    		   
    -
    		   
    73,505
    		   
    28,949
    		   
    1,972
    		   
    6,883
    		   
    20
    		   
    33,860
    		   
    39,645
    		 
    Furniture
    		  
    14,857
    		   
    -
    		   
    -
    		   
    143
    		   
    15,000
    		   
    12,973
    		   
    -
    		   
    231
    		   
    10
    		   
    13,204
    		   
    1,796
    		 
    Capitalization of foreign exchange loss
    		  
    177,272
    		   
    -
    		   
    -
    		   
    -
    		   
    177,272
    		   
    113,795
    		   
    -
    		   
    6,275
    		   
    4
    		   
    120,070
    		   
    57,202
    		 
    Materials
    		  
    482,546
    		   
    312,381
    		   
    5,528
    		   
    (166,840
    )
    		  
    622,559
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    622,559
    		 
    Line pack
    		  
    13,872
    		   
    -
    		   
    -
    		   
    -
    		   
    13,872
    		   
    1,618
    		   
    -
    		   
    -
    		   
    -
    		   
    1,618
    		   
    12,254
    		 
    Works in progress
    		  
    804,083
    		   
    1,117,603
    		   
    -
    		   
    (727,074
    )
    		  
    1,194,612
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    1,194,612
    		 
    Total
    		  
    9,449,249
    		   
    1,513,251
    		   
    18,774
    		   
    -
    		   
    10,943,726
    		   
    4,115,905
    		   
    10,960
    		   
    358,420
    		       
    4,463,365
    		   
    6,480,361
    		 
     
      
    2016
    		    
      
    Cost
    		  
    Depreciation
    		    
    Cuenta principal
    		 
    Beginning
    of the year
    		  
    Additions
    		  
    Retirements
    		  
    Transfers
    		  
    End of
    the year
    		  
    Accumulated at
    the beginning
    of the year
    		  
    Retirements
    		  
    For the year
    		  
    Rate %
    		  
    Accumulated at
    at the end
    of the year
    		  
    Net
    book value
    		 
    Pipelines
    		  
    3,644,917
    		   
    -
    		   
    -
    		   
    1,794
    		   
    3,646,711
    		   
    1,520,415
    		   
    -
    		   
    86,178
    		   
    2.2
    		   
    1,606,593
    		   
    2,040,118
    		 
    Compressor plants
    		  
    1,512,294
    		   
    306
    		   
    -
    		   
    52,220
    		   
    1,564,820
    		   
    910,354
    		   
    -
    		   
    83,439
    		   
    3.3 to 25
    		   
    993,793
    		   
    571,027
    		 
    Other plants
    		  
    2,868
    		   
    -
    		   
    -
    		   
    -
    		   
    2,868
    		   
    554
    		   
    -
    		   
    97
    		   
    3.3
    		   
    651
    		   
    2,217
    		 
    Stations of regulation and/or measurement of pressure
    		  
    129,228
    		   
    -
    		   
    -
    		   
    7,060
    		   
    136,288
    		   
    87,972
    		   
    -
    		   
    5,235
    		   
    4.0
    		   
    93,207
    		   
    43,081
    		 
    Other technical installations
    		  
    28,368
    		   
    -
    		   
    -
    		   
    493
    		   
    28,861
    		   
    20,978
    		   
    -
    		   
    966
    		   
    6.7
    		   
    21,944
    		   
    6,917
    		 
    Subtotal assets related to natural gas transportation service
    		  
    5,317,675
    		   
    306
    		   
    -
    		   
    61,567
    		   
    5,379,548
    		   
    2,540,273
    		   
    -
    		   
    175,915
    		       
    2,716,188
    		   
    2,663,360
    		 
    Assets related to natural gas upstream service
    		  
    206,576
    		   
    750,389
    		   
    -
    		   
    15,096
    		   
    972,061
    		   
    119,046
    		   
    -
    		   
    21,528
    		   
    3.3 to 25
    		   
    140,574
    		   
    831,487
    		 
    Assets related to liquids production and commercialization service
    		  
    756,700
    		   
    -
    		   
    -
    		   
    25,895
    		   
    782,595
    		   
    570,286
    		   
    -
    		   
    12,648
    		   
    3.3
    		   
    582,934
    		   
    199,661
    		 
    Lands
    		  
    6,279
    		   
    4,935
    		   
    292
    		   
    -
    		   
    10,922
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    10,922
    		 
    Buildings and constructions
    		  
    198,796
    		   
    -
    		   
    -
    		   
    8,046
    		   
    206,842
    		   
    102,436
    		   
    -
    		   
    4,043
    		   
    2.0
    		   
    106,479
    		   
    100,363
    		 
    Fittings and features in building
    		  
    33,897
    		   
    -
    		   
    -
    		   
    501
    		   
    34,398
    		   
    5,598
    		   
    -
    		   
    1,430
    		   
    4.0
    		   
    7,028
    		   
    27,370
    		 
    Machinery, equipment and tools
    		  
    48,655
    		   
    5,780
    		   
    -
    		   
    569
    		   
    55,004
    		   
    38,370
    		   
    -
    		   
    2,345
    		   
    6.7 to 10
    		   
    40,715
    		   
    14,289
    		 
    Computers and Telecommunication systems
    		  
    419,541
    		   
    660
    		   
    -
    		   
    50,148
    		   
    470,349
    		   
    308,394
    		   
    -
    		   
    56,258
    		   
    6.7 to 20
    		   
    364,652
    		   
    105,697
    		 
    Vehicles
    		  
    33,072
    		   
    12,281
    		   
    453
    		   
    -
    		   
    44,900
    		   
    24,351
    		   
    389
    		   
    4,987
    		   
    20
    		   
    28,949
    		   
    15,951
    		 
    Furniture
    		  
    13,485
    		   
    -
    		   
    -
    		   
    1,372
    		   
    14,857
    		   
    12,852
    		   
    -
    		   
    121
    		   
    10
    		   
    12,973
    		   
    1,884
    		 
    Capitalization of foreign exchange loss
    		  
    177,272
    		   
    -
    		   
    -
    		   
    -
    		   
    177,272
    		   
    106,272
    		   
    -
    		   
    7,523
    		   
    4
    		   
    113,795
    		   
    63,477
    		 
    Materials
    		  
    356,008
    		   
    209,239
    		   
    6,845
    		   
    (75,856
    )
    		  
    482,546
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    482,546
    		 
    Line pack
    		  
    13,872
    		   
    -
    		   
    -
    		   
    -
    		   
    13,872
    		   
    1,618
    		   
    -
    		   
    -
    		   
    -
    		   
    1,618
    		   
    12,254
    		 
    Works in progress
    		  
    467,188
    		   
    424,233
    		   
    -
    		   
    (87,338
    )
    		  
    804,083
    		   
    -
    		       
    -
    		   
    -
    		   
    -
    		   
    804,083
    		 
    Total 2016
    		  
    8,049,016
    		   
    1,407,823
    		   
    7,590
    		   
    -
    		   
    9,449,249
    		   
    3,829,496
    		   
    389
    		   
    286,798
    		       
    4,115,905
    		   
    5,333,344
    		 
     
      
    2015
    		    
      
    Cost
    		  
    Depreciation
    		    
    Account
    		 
    Beginning
    of the year
    		  
    Additions
    		  
    Retirements
    		  
    Transfers
    		  
    End of
    the year
    		  
    Accumulated at
    the beginning
    of the year
    		  
    Retirements
    		  
    For the year
    		  
    Rate %
    		  
    Accumulated at
    at the end
    of the year
    		  
    Net
    book value
    		 
    Pipelines
    		  
    3,631,240
    		   
    -
    		   
    -
    		   
    13,677
    		   
    3,644,917
    		   
    1,434,424
    		   
    -
    		   
    85,991
    		   
    2.2
    		   
    1,520,415
    		   
    2,124,502
    		 
    Compressor plants
    		  
    1,436,084
    		   
    -
    		   
    -
    		   
    76,210
    		   
    1,512,294
    		   
    834,255
    		   
    -
    		   
    76,099
    		  
    3.3 to 25
    		   
    910,354
    		   
    601,940
    		 
    Other plants
    		  
    2,868
    		   
    -
    		   
    -
    		   
    -
    		   
    2,868
    		   
    456
    		   
    -
    		   
    98
    		   
    3.3
    		   
    554
    		   
    2,314
    		 
    Stations of regulation and/or measurement of pressure
    		  
    129,228
    		   
    -
    		   
    -
    		   
    -
    		   
    129,228
    		   
    82,806
    		   
    -
    		   
    5,166
    		   
    4.0
    		   
    87,972
    		   
    41,256
    		 
    Other technical installations
    		  
    28,355
    		   
    -
    		   
    -
    		   
    13
    		   
    28,368
    		   
    20,002
    		   
    -
    		   
    976
    		   
    6.7
    		   
    20,978
    		   
    7,390
    		 
    Subtotal assets related to natural gas transportation service
    		  
    5,227,775
    		   
    -
    		   
    -
    		   
    89,900
    		   
    5,317,675
    		   
    2,371,943
    		   
    -
    		   
    168,330
    		       
    2,540,273
    		   
    2,777,402
    		 
    Assets related to natural gas upstream service
    		  
    205,773
    		   
    423
    		   
    566
    		   
    946
    		   
    206,576
    		   
    111,667
    		   
    536
    		   
    7,915
    		  
    2.2 to 25
    		   
    119,046
    		   
    87,530
    		 
    Assets related to liquids production and commercialization service
    		  
    695,548
    		   
    -
    		   
    313
    		   
    61,465
    		   
    756,700
    		   
    526,427
    		   
    311
    		   
    44,170
    		   
    5.9
    		   
    570,286
    		   
    186,414
    		 
    Lands
    		  
    6,279
    		   
    -
    		   
    -
    		   
    -
    		   
    6,279
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    6,279
    		 
    Buildings and constructions
    		  
    196,204
    		   
    -
    		   
    -
    		   
    2,592
    		   
    198,796
    		   
    97,700
    		   
    -
    		   
    4,736
    		   
    2.0
    		   
    102,436
    		   
    96,360
    		 
    Fittings and features in building
    		  
    33,975
    		   
    -
    		   
    242
    		   
    164
    		   
    33,897
    		   
    4,319
    		   
    142
    		   
    1,421
    		   
    4.0
    		   
    5,598
    		   
    28,299
    		 
    Machinery, equipment and tools
    		  
    46,917
    		   
    1,130
    		   
    6
    		   
    614
    		   
    48,655
    		   
    36,400
    		   
    6
    		   
    1,976
    		  
    6.7 to 20
    		   
    38,370
    		   
    10,285
    		 
    Computers and Telecommunication systems
    		  
    389,779
    		   
    -
    		   
    -
    		   
    29,762
    		   
    419,541
    		   
    286,351
    		   
    -
    		   
    22,043
    		  
    6.7 to 20
    		   
    308,394
    		   
    111,147
    		 
    Vehicles
    		  
    31,064
    		   
    2,403
    		   
    395
    		   
    -
    		   
    33,072
    		   
    21,571
    		   
    395
    		   
    3,175
    		  
    10 and 20
    		   
    24,351
    		   
    8,721
    		 
    Furniture
    		  
    13,147
    		   
    62
    		   
    -
    		   
    276
    		   
    13,485
    		   
    12,743
    		   
    -
    		   
    109
    		   
    10
    		   
    12,852
    		   
    633
    		 
    Capitalization of foreign exchange loss
    		  
    177,272
    		   
    -
    		   
    -
    		   
    -
    		   
    177,272
    		   
    98,754
    		   
    -
    		   
    7,518
    		   
    4
    		   
    106,272
    		   
    71,000
    		 
    Materials
    		  
    286,677
    		   
    161,986
    		   
    8,349
    		   
    (84,306
    )
    		  
    356,008
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    356,008
    		 
    Line pack
    		  
    13,872
    		   
    -
    		   
    -
    		   
    -
    		   
    13,872
    		   
    1,618
    		   
    -
    		   
    -
    		   
    -
    		   
    1,618
    		   
    12,254
    		 
    Works in progress
    		  
    327,282
    		   
    241,319
    		   
    -
    		   
    (101,413
    )
    		  
    467,188
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    -
    		   
    467,188
    		 
    Total 2015
    		  
    7,651,564
    		   
    407,323
    		   
    9,871
    		   
    -
    		   
    8,049,016
    		   
    3,569,493
    		   
    1,390
    		   
    261,393
    		       
    3,829,496
    		   
    4,219,520
    		 
     
    As of December 31, 2017 and 2016, the assets allocated to the natural gas treatment and compression service include the following amounts in which the Company is the financial lease under the terms of leasing contracts:

      
    2017
    		  
    2016
    		 
    Cost-Capitalized financial leasing
    		  
    750,389
    		   
    750,389
    		 
    Accumulated depreciation
    		  
    (68,503
    )
    		  
    (20,148
    )
    Total
    		  
    681,886
    		   
    730,241
    		 

    The financial leasing agreement expires in September 2026, the date on which the purchase options provided for in the contracts may be exercised.