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v3.20.1

OPERATING EXPENSES (Tables) | 12 Months Ended
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Dec. 31, 2019
OPERATING EXPENSES |
Schedule of operating expense main components |
|  | Years ended December 31,
|  | 2019 |  | 2018 |  | 2017
Employee benefit expenses and severance payments |  | Profit (loss)
Salaries, Social security expenses and benefits |  | (40,275) |  | (41,124) |  | (16,641)
Severance indemnities |  | (5,153) |  | (3,497) |  | (557)
Other employee expenses |  | (1,103) |  | (1,152) |  | (747)
|  | (46,531) |  | (45,773) |  | (17,945)
Fees for services, maintenance, materials and supplies |  |  |  |  |  |
Maintenance and materials |  | (15,559) |  | (13,580) |  | (6,615)
Fees for services |  | (10,919) |  | (11,736) |  | (4,507)
Directors and Supervisory Committee's fees |  | (129) |  | (152) |  | (37)
|  | (26,607) |  | (25,468) |  | (11,159)
Taxes and fees with the Regulatory Authority |  |  |  |  |  |
Turnover tax |  | (8,539) |  | (11,324) |  | (3,318)
Municipal taxes |  | (2,456) |  | (2,786) |  | (1,578)
Other taxes and fees |  | (7,390) |  | (6,826) |  | (2,579)
|  | (18,385) |  | (20,936) |  | (7,475)
|  | Years ended December 31,
|  | 2019 |  | 2018 |  | 2017
Cost of equipment and handsets |  | Profit (loss)
Inventory balance at the beginning of the year |  | (4,415) |  | (291) |  | (792)
Plus: |  |  |  |  |  |
Incorporation by merger (Note 4) |  | — |  | (4,214) |  | (357)
Purchases |  | (10,477) |  | (14,781) |  | (438)
Other |  | 705 |  | — |  | 538
Less: |  |  |  |  |  |
Inventory balance at the end of the year |  | 3,438 |  | 4,415 |  | 291
|  | (10,749) |  | (14,871) |  | (758)
Other operating expenses |  |  |  |  |  |
Provisions |  | (1,286) |  | (1,929) |  | (552)
Rentals and internet capacity |  | (1,992) |  | (5,109) |  | (1,725)
Other |  | (7,896) |  | (7,846) |  | (2,717)
|  | (11,174) |  | (14,884) |  | (4,994)
Depreciation, amortization and impairment of fixed assets |  |  |  |  |  |
Depreciation of PP&E |  | (46,977) |  | (42,467) |  | (14,911)
Amortization of intangible assets |  | (8,269) |  | (8,181) |  | (163)
Amortization of Rights of use assets |  | (3,479) |  | (150) |  | (8)
Impairment of fixed assets |  | (2,564) |  | (3,216) |  | —
|  | (61,289) |  | (54,014) |  | (15,082)
Schedule of operating expenses disclosed per function |
|  | Operating |  | Commercialization |  | Administration |  | Total |  | Total |  | Total
Concept |  | costs |  | costs |  | costs |  | 12.31.2019 |  | 12.31.2018 |  | 12.31.2017
Employee benefit expenses and severance payments |  | (25,893) |  | (7,314) |  | (13,324) |  | (46,531) |  | (45,773) |  | (17,945)
Interconnection costs and other telecommunication charges |  | (7,520) |  | — |  | — |  | (7,520) |  | (8,500) |  | (2,017)
Fees for services, maintenance, materials and supplies |  | (13,350) |  | (5,541) |  | (7,716) |  | (26,607) |  | (25,468) |  | (11,159)
Taxes and fees with the Regulatory Authority |  | (18,260) |  | (48) |  | (77) |  | (18,385) |  | (20,936) |  | (7,475)
Commissions and advertising |  | — |  | (1,026) |  | (13,586) |  | (14,612) |  | (17,245) |  | (5,678)
Cost of equipment and handsets |  | (10,749) |  | — |  | — |  | (10,749) |  | (14,871) |  | (758)
Programming and content costs |  | (18,031) |  | — |  | — |  | (18,031) |  | (18,700) |  | (14,024)
Bad debt expenses |  | — |  | — |  | (6,331) |  | (6,331) |  | (5,426) |  | (1,386)
Other operating expenses |  | (6,901) |  | (1,384) |  | (2,889) |  | (11,174) |  | (14,884) |  | (4,994)
Depreciation, amortization and impairment of fixed assets |  | (49,447) |  | (3,773) |  | (8,069) |  | (61,289) |  | (54,014) |  | (15,082)
Total as of 12.31.2019 |  | (150,151) |  | (19,086) |  | (51,992) |  | (221,229) |  | — |  | —
Total as of 12.31.2018 |  | (154,131) |  | (18,780) |  | (52,906) |  | — |  | (225,817) |  | —
Total as of 12.31.2017 |  | (52,791) |  | (12,235) |  | (15,492) |  | — |  | — |  | (80,518)
Schedule of Future minimum lease payments on non cancellable operating lease agreements |
|  | Less than 1 |  |  |  | More than 5 |  |
|  | year |  | 1‑5 years |  | years |  | Total
2017 |  | 467 |  | 391 |  | 25 |  | 883
2018 |  | 1,754 |  | 2,286 |  | 479 |  | 4,519
2019 |  | 435 |  | 132 |  | 32 |  | 599

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