Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 12

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 12
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Company making the investment; and ii) personnel expenses directly related to the construction in progress.

Construction in progress is transferred to operating
assets after the end of the trial period when they are available for use, from which moment depreciation begins.

Subsequent costs are included in the asset’s
carrying amount or recognized as a separate asset only when it is probable that future economic benefits associated with the items of
Property, plant and equipment will flow to the Company and the cost of the item can be measured reliably. Repairs and maintenance are
charged to expense in the reporting period in which they are incurred.

Land is not depreciated since it has an indefinite
useful life. Depreciation on other assets is calculated using the straight-line method to allocate their cost or revalued amounts to their
residual values over their estimated useful lives.

The estimated useful lives by asset category are:

| Assets                                  |     | Range in years |
| Buildings                               |     | 15-80          |
| Plant and equipment                     |     | 5-20           |
| Warehouse installations and accessories |     | 10-50          |
| Furniture and supplies                  |     | 4-5            |
| Motor vehicles                          |     | 4-10           |
| IT equipment                            |     | 3-5            |
| Other Property, plant and equipment     |     | 3-10           |
| Bottles and containers                  |     | 1-8            |

The residual value and useful lives of Property,
plant and equipment are reviewed and adjusted at the end of each fiscal year, if appropriate.

The Company assesses on each reporting date if
there is evidence that an asset may be impaired. The Group estimates the recoverable amount of the asset, if there is evidence, or when
an annual impairment test is required for an asset.

Gains and losses on disposals of property, plant,
and equipment are calculated by comparing the proceeds to the carrying amount and are charged to other expenses by function or other gains,
as appropriate in the statement of comprehensive income.

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| 2.7 | Intangible assets and Goodwill |

| 2.7.1 | Goodwill |

Goodwill represents the excess of the consideration
transferred over the Company’s interest in the net fair value of the net identifiable assets of the subsidiary and the fair value
of the non-controlling interest in the subsidiary on the acquisition date. Since goodwill is an intangible asset with indefinite