ASSETS HELD FOR SALE AND INVENTORIES, NET - Breakdown of inventories and assets held for sale (Details) - COP ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
ASSETS HELD FOR SALE AND INVENTORIES, NET
Inventories, net	$ 513,032	$ 413,097
Assets held for sale	95,417	133,697
Total assets held for sale and inventories, net	$ 608,449	$ 546,794

The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 54
-Subparagraph g
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_g&doctype=Standard
-URIDate 2022-03-24

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Balance Type:	debit
Period Type:	instant