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OPERATING EXPENSES - Expenses disclosed per function (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Employee benefit expenses and severance payments | $ (58,476) | $ (63,348) | $ (62,316)
Interconnection costs and other telecommunication charges | (11,254) | (10,238) | (11,572)
Fees for services, maintenance, materials and supplies | (33,012) | (36,223) | (34,672)
Taxes and fees with the Regulatory Authority | (23,020) | (25,029) | (28,502)
Commissions and advertising | (17,252) | (19,893) | (23,477)
Cost of equipment and handsets | (11,132) | (14,634) | (20,245)
Programming and content costs | (20,169) | (24,548) | (25,458)
Bad debt expenses | (10,805) | (8,619) | (7,387)
Other operating expenses | (13,588) | (15,212) | (20,263)
Depreciation, amortization and impairment of fixed assets | (82,594) | (83,439) | (73,535)
Total operating expense | (281,302) | (301,183) | (307,427)
Operating costs |  |  |
Employee benefit expenses and severance payments | (33,214) |  |
Interconnection costs and other telecommunication charges | (11,254) |  |
Fees for services, maintenance, materials and supplies | (15,181) |  |
Taxes and fees with the Regulatory Authority | (22,770) |  |
Cost of equipment and handsets | (11,132) |  |
Programming and content costs | (20,169) |  |
Other operating expenses | (7,903) |  |
Depreciation, amortization and impairment of fixed assets | (66,445) |  |
Total operating expense | (188,068) | (205,716) | (209,834)
Commercialization costs |  |  |
Employee benefit expenses and severance payments | (9,511) |  |
Fees for services, maintenance, materials and supplies | (8,076) |  |
Taxes and fees with the Regulatory Authority | (74) |  |
Commissions and advertising | (3,420) |  |
Other operating expenses | (1,179) |  |
Depreciation, amortization and impairment of fixed assets | (8,798) |  |
Total operating expense | (31,058) | (26,401) | (25,567)
Administration costs |  |  |
Employee benefit expenses and severance payments | (15,751) |  |
Fees for services, maintenance, materials and supplies | (9,755) |  |
Taxes and fees with the Regulatory Authority | (176) |  |
Commissions and advertising | (13,832) |  |
Bad debt expenses | (10,805) |  |
Other operating expenses | (4,506) |  |
Depreciation, amortization and impairment of fixed assets | (7,351) |  |
Total operating expense | $ (62,176) | $ (69,066) | $ (72,026)

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- Definition The amount of expense arising from communication. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_112_c&doctype=Standard -URIDate 2020-01-01 + Details
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