XML 187 R153.htm IDEA: XBRL DOCUMENT
v3.20.1

OPERATING EXPENSES - Expenses disclosed per function (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Employee benefit expenses and severance payments | $ (46,531) | $ (45,773) | $ (17,945)
Interconnection and transmission costs | (7,520) | (8,500) | (2,017)
Fees for services, maintenance, materials and supplies | (26,607) | (25,468) | (11,159)
Taxes and fees with the Regulatory Authority | (18,385) | (20,936) | (7,475)
Commissions and advertising | (14,612) | (17,245) | (5,678)
Cost of equipment and handsets | (10,749) | (14,871) | (758)
Programming and content costs | (18,031) | (18,700) | (14,024)
Bad debt expenses | (6,331) | (5,426) | (1,386)
Other operating expenses | (11,174) | (14,884) | (4,994)
Depreciation, amortization and impairment of fixed assets | (61,289) | (54,014) | (15,082)
Total operating expense | (221,229) | (225,817) | (80,518)
Operating costs |  |  |
Employee benefit expenses and severance payments | (25,893) |  |
Interconnection and transmission costs | (7,520) |  |
Fees for services, maintenance, materials and supplies | (13,350) |  |
Taxes and fees with the Regulatory Authority | (18,260) |  |
Cost of equipment and handsets | (10,749) |  |
Programming and content costs | (18,031) |  |
Other operating expenses | (6,901) |  |
Depreciation, amortization and impairment of fixed assets | (49,447) |  |
Total operating expense | (150,151) | (154,131) | (52,791)
Commercialization costs |  |  |
Employee benefit expenses and severance payments | (7,314) |  |
Fees for services, maintenance, materials and supplies | (5,541) |  |
Taxes and fees with the Regulatory Authority | (48) |  |
Commissions and advertising | (1,026) |  |
Other operating expenses | (1,384) |  |
Depreciation, amortization and impairment of fixed assets | (3,773) |  |
Total operating expense | (19,086) | (18,780) | (12,235)
Administration costs |  |  |
Employee benefit expenses and severance payments | (13,324) |  |
Fees for services, maintenance, materials and supplies | (7,716) |  |
Taxes and fees with the Regulatory Authority | (77) |  |
Commissions and advertising | (13,586) |  |
Bad debt expenses | (6,331) |  |
Other operating expenses | (2,889) |  |
Depreciation, amortization and impairment of fixed assets | (8,069) |  |
Total operating expense | $ (51,992) | $ (52,906) | $ (15,492)

X
- Definition The amount of expense arising from communication. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_CommunicationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of merchandise that was sold during the period and recognised as an expense. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_85&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_CostOfMerchandiseSold
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_102&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_99&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 104 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_104&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_EmployeeBenefitsExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of all operating expenses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_85&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_OperatingExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_85&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_OtherOperatingIncomeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of tax expense exclusive of income tax expense. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_85&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxExpenseOtherThanIncomeTaxExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expenses relating to commissions and advertising. + References No definition available. + Details
Name: | teo_CommissionsAndAdvertisingExpenses
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expenses for fees for services, maintenance, materials and supplies. + References No definition available. + Details
Name: | teo_FeesForServicesMaintenanceMaterialsAndSuppliesExpense
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expenses relating to programming and content telecasting. + References No definition available. + Details
Name: | teo_ProgrammingAndContentCosts
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | teo_IfrsIncomeStatementLocationAxis=teo_OperatingCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | teo_IfrsIncomeStatementLocationAxis=teo_CommercializationCostMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | teo_IfrsIncomeStatementLocationAxis=teo_AdministrationCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |