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INCOME TAX - Deferred Tax Assets and Liabilities (Details)
₽ in Millions, $ in Millions
Dec. 31, 2023
RUB (₽)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
RUB (₽)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
RUB (₽)
Dec. 31, 2020
RUB (₽)
Deferred tax asset            
Accrued expenses ₽ 6,249 $ 69.7 ₽ 3,279      
Net operating loss carryforward 29,968 334.1 18,144      
Intangible assets 839 9.4        
Property and equipment 964 10.7 840      
Operating lease liabilities 5,046 56.3 2,442      
Finance lease liabilities 6,288 70.1 3,362      
Other 3,345 37.3 1,295      
Total deferred tax asset 52,699 587.6 29,362      
Valuation allowance (28,117) (313.5) (14,778) $ (164.8) ₽ (12,482) ₽ (7,763)
Total deferred tax asset, net of valuation allowance 24,582 274.1 14,584      
Deferred tax liability            
Property and equipment (3,656) (40.8) (2,883)      
Intangible assets (2,873) (32.0) (4,147)      
Unremitted earnings (7,409) (82.6) (3,399)      
Deferred expenses (172) (1.9) (223)      
Operating lease assets (4,656) (51.9) (2,081)      
Finance lease assets (6,032) (67.3) (2,938)      
Other (1,524) (17.0) (482)      
Total deferred tax liability (26,322) (293.5) (16,153)      
Net deferred tax liability ₽ (1,740) $ (19.4) ₽ (1,569)