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Expenses by nature (Tables) | 12 Months Ended
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Dec. 31, 2023
Text block [abstract] |
Summary of Expenses by Cost of Sales | Breakdown of expenses by nature for the years ended 31 December 2023, 2022 and 2021 is as follows: Cost of revenue: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 31 December |  | 31 December |  | 31 December
​ | ​ | 2023 | ​ | 2022 | ​ | 2021
Depreciation and amortization (*) |  | (31,298,993) | ​ | (32,595,996) | ​ | (31,188,016)
Cost of goods sold |  | (10,695,191) | ​ | (10,782,150) | ​ | (13,866,996)
Share of Turkish Treasury |  | (9,290,270) | ​ | (7,790,546) | ​ | (9,322,838)
Employee benefit expenses |  | (8,447,593) | ​ | (6,005,316) | ​ | (6,613,847)
Interconnection and termination expenses |  | (3,955,527) | ​ | (5,191,849) | ​ | (7,236,584)
Energy expenses | ​ | (3,676,829) | ​ | (4,654,112) | ​ | (2,830,773)
Radio expenses |  | (1,368,805) | ​ | (924,245) | ​ | (674,525)
Frequency expenses |  | (3,424,766) | ​ | (2,855,179) | ​ | (3,417,467)
Transmission expenses |  | (1,465,349) | ​ | (1,535,063) | ​ | (1,659,329)
Roaming expenses |  | (1,134,820) | ​ | (1,097,382) | ​ | (1,023,156)
Universal service fund |  | (1,242,404) | ​ | (1,085,290) | ​ | (1,283,039)
Cost of revenue from financial services (**) |  | (1,850,910) | ​ | (1,065,549) | ​ | (732,206)
Internet expenses | ​ | (1,186,248) | ​ | (1,252,704) | ​ | (1,140,267)
Other |  | (5,380,330) |  | (4,845,548) |  | (5,149,024)
​ |  | (84,418,035) |  | (81,680,929) | ​ | (86,138,067)
(*) | As at 31 December 2023, depreciation and amortization expenses include depreciation and amortization expenses related to the financial services amounting to TL 326,869 (31 December 2022: TL 254,701 and 31 December 2021: TL 270,680).
(**) | As at 31 December 2023, cost of revenue from financial services includes employee benefit expenses related to the financial services amounting to TL 186,363 (31 December 2022: TL 132,286 and 31 December 2021: TL 103,546).
Summary of Expenses by Nature Selling and Marketing Expenses | Selling and marketing expenses: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 31 December |  | 31 December |  | 31 December
​ | ​ | 2023 | ​ | 2022 | ​ | 2021
Employee benefit expenses |  | (3,139,523) | ​ | (2,109,509) | ​ | (2,282,240)
Marketing expenses |  | (1,969,736) | ​ | (1,799,885) | ​ | (2,164,820)
Selling expenses |  | (306,716) | ​ | (363,264) | ​ | (444,519)
Other |  | (266,371) |  | (320,135) |  | (309,455)
​ |  | (5,682,346) |  | (4,592,793) | ​ | (5,201,034)
Summary of Expenses by Nature Administrative Expenses | 11.Expense by nature (continued) Administrative expenses: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 31 December |  | 31 December |  | 31 December
​ | ​ | 2023 | ​ | 2022 | ​ | 2021
Employee benefit expenses |  | (2,445,396) | ​ | (1,689,078) | ​ | (1,750,372)
Consultancy expenses |  | (206,083) | ​ | (227,975) | ​ | (286,278)
Service expenses | ​ | (157,661) | ​ | (137,727) | ​ | (127,040)
Maintenance and repair expenses |  | (71,752) | ​ | (87,404) | ​ | (88,217)
Collection expenses |  | (128,861) | ​ | (90,042) | ​ | (123,873)
Travel and entertainment expenses |  | (83,402) | ​ | (62,856) | ​ | (50,361)
Utility expenses | ​ | (8,006) | ​ | (39,407) | ​ | (23,611)
Other |  | (328,357) | ​ | (244,922) | ​ | (208,591)
​ |  | (3,429,518) | ​ | (2,579,411) | ​ | (2,658,343)
Summary of Net Impairment Losses on Financial and Contract Assets | Net impairment losses on financial and contract assets: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 31 December |  | 31 December |  | 31 December
​ | ​ | 2023 | ​ | 2022 | ​ | 2021
Net impairment losses on financial and contract assets |  | (1,008,164) | ​ | (621,978) | ​ | (847,035)
​ |  | (1,008,164) | ​ | (621,978) | ​ | (847,035)
​

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