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OPERATING EXPENSES - Expenses disclosed per function (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Employee benefit expenses and severance payments | $ (30,048) | $ (11,665) | $ (10,603)
Interconnection and transmission costs | (5,525) | (1,311) | (1,360)
Fees for services, maintenance, materials and supplies | (16,261) | (7,254) | (7,912)
Taxes and fees with the Regulatory Authority | (13,609) | (4,859) | (4,341)
Commissions and advertising | (11,210) | (3,691) | (3,464)
Cost of equipment and handsets | (9,667) | (493) | (882)
Programming and content costs | (12,156) | (9,116) | (7,778)
Bad debt expenses | (3,527) | (901) | (741)
Other operating income and expenses | (9,675) | (3,246) | (3,125)
Depreciation, amortization and impairment of PP&E and Intangible assets | (35,111) | (9,804) | (7,883)
Total operating expense | (146,789) | (52,340) | (48,089)
Operating costs |  |  |
Employee benefit expenses and severance payments | (16,724) |  |
Interconnection and transmission costs | (5,478) |  |
Fees for services, maintenance, materials and supplies | (8,548) |  |
Taxes and fees with the Regulatory Authority | (13,420) |  |
Commissions and advertising | (229) |  |
Cost of equipment and handsets | (9,667) |  |
Programming and content costs | (12,149) |  |
Bad debt expenses | (2) |  |
Other operating income and expenses | (6,668) |  |
Depreciation, amortization and impairment of PP&E and Intangible assets | (27,306) |  |
Total operating expense | (100,191) | (34,316) | (31,584)
Commercialization costs |  |  |
Employee benefit expenses and severance payments | (4,241) |  |
Interconnection and transmission costs | (11) |  |
Fees for services, maintenance, materials and supplies | (2,796) |  |
Taxes and fees with the Regulatory Authority | (23) |  |
Commissions and advertising | (1,451) |  |
Other operating income and expenses | (1,141) |  |
Depreciation, amortization and impairment of PP&E and Intangible assets | (2,545) |  |
Total operating expense | (12,208) | (7,953) | (8,089)
Administration costs |  |  |
Employee benefit expenses and severance payments | (9,083) |  |
Interconnection and transmission costs | (36) |  |
Fees for services, maintenance, materials and supplies | (4,917) |  |
Taxes and fees with the Regulatory Authority | (166) |  |
Commissions and advertising | (9,530) |  |
Programming and content costs | (7) |  |
Bad debt expenses | (3,525) |  |
Other operating income and expenses | (1,866) |  |
Depreciation, amortization and impairment of PP&E and Intangible assets | (5,260) |  |
Total operating expense | $ (34,390) | $ (10,071) | $ (8,416)

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