Withholdings are money the company holds back when paying a supplier and remits directly to the tax authority as an advance on that supplier's taxes. They are not a project expense: they are a third party's money simply passing through the cash account.

The word accrued means they were already recorded in the period, even if paid later. That is why they appear in a separate "cash impact" table rather than in the income statement: they affect when money leaves, not how much the project earned.

Example: in July 2026 accrued withholdings were $1,110,292 COP. That amount does not worsen the month's result; it simply has to be available to remit to the tax authority.