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OPERATING EXPENSES | 12 Months Ended
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Dec. 31, 2020
OPERATING EXPENSES |
OPERATING EXPENSES | NOTE 24 – OPERATING EXPENSES Operating expenses disclosed by nature of expense amounted to $281,302, $301,183 and $307,427 for the years ended December 31, 2020, 2019 and 2018, respectively. The main components of the operating expenses are the following:
|  | Years ended December 31,
|  | 2020 |  | 2019 |  | 2018
Employee benefit expenses and severance payments |  | Profit (loss)
Salaries, Social security expenses and benefits |  | (54,388) |  | (54,831) |  | (55,986)
Severance indemnities |  | (2,485) |  | (7,015) |  | (4,761)
Other employee expenses |  | (1,603) |  | (1,502) |  | (1,569)
|  | (58,476) |  | (63,348) |  | (62,316)
Fees for services, maintenance, materials and supplies |  |  |  |  |  |
Maintenance and materials |  | (18,824) |  | (21,182) |  | (18,488)
Fees for services |  | (14,055) |  | (14,865) |  | (15,977)
Directors and Supervisory Committee’s fees |  | (133) |  | (176) |  | (207)
|  | (33,012) |  | (36,223) |  | (34,672)
Taxes and fees with the Regulatory Authority |  |  |  |  |  |
Turnover tax |  | (10,929) |  | (11,625) |  | (15,417)
Municipal taxes |  | (3,132) |  | (3,344) |  | (3,793)
Other taxes and fees |  | (8,959) |  | (10,060) |  | (9,292)
|  | (23,020) |  | (25,029) |  | (28,502)
|  | Years ended December 31,
|  | 2020 |  | 2019 |  | 2018
Cost of equipment and handsets |  | Profit (loss)
Inventory balance at the beginning of the year |  | (4,690) |  | (6,011) |  | (396)
Plus: |  |  |  |  |  |
Incorporation by merger |  | — |  | — |  | (5,737)
Purchases |  | (11,734) |  | (14,263) |  | (20,123)
Other |  | 1,316 |  | 950 |  | —
Less: |  |  |  |  |  |
Inventory balance at the end of the year |  | 3,976 |  | 4,690 |  | 6,011
|  | (11,132) |  | (14,634) |  | (20,245)
Other operating expenses |  |  |  |  |  |
Provisions |  | (3,003) |  | (1,751) |  | (2,626)
Rentals and internet capacity |  | (2,002) |  | (2,712) |  | (6,955)
Energy, water and other services |  | (5,420) |  | (6,683) |  | (6,157)
Other |  | (3,163) |  | (4,066) |  | (4,525)
|  | (13,588) |  | (15,212) |  | (20,263)
Depreciation, amortization and impairment of fixed assets |  |  |  |  |  |
Depreciation of PP&E |  | (65,711) |  | (63,955) |  | (57,815)
Amortization of intangible assets |  | (10,637) |  | (11,257) |  | (11,138)
Amortization of Rights of use assets |  | (5,870) |  | (4,736) |  | (204)
Impairment of fixed assets |  | (376) |  | (3,491) |  | (4,378)
|  | (82,594) |  | (83,439) |  | (73,535)
Operating expenses, disclosed per function are as follows:
|  | Operating |  | Commercialization |  | Administration |  | Total |  | Total |  | Total
Concept |  | costs |  | costs |  | costs |  | 12.31.2020 |  | 12.31.2019 |  | 12.31.2018
Employee benefit expenses and severance payments |  | (33,214) |  | (9,511) |  | (15,751) |  | (58,476) |  | (63,348) |  | (62,316)
Interconnection costs and other telecommunication charges |  | (11,254) |  | — |  | — |  | (11,254) |  | (10,238) |  | (11,572)
Fees for services, maintenance, materials and supplies |  | (15,181) |  | (8,076) |  | (9,755) |  | (33,012) |  | (36,223) |  | (34,672)
Taxes and fees with the Regulatory Authority |  | (22,770) |  | (74) |  | (176) |  | (23,020) |  | (25,029) |  | (28,502)
Commissions and advertising |  | — |  | (3,420) |  | (13,832) |  | (17,252) |  | (19,893) |  | (23,477)
Cost of equipment and handsets |  | (11,132) |  | — |  | — |  | (11,132) |  | (14,634) |  | (20,245)
Programming and content costs |  | (20,169) |  | — |  | — |  | (20,169) |  | (24,548) |  | (25,458)
Bad debt expenses |  | — |  | — |  | (10,805) |  | (10,805) |  | (8,619) |  | (7,387)
Other operating expenses |  | (7,903) |  | (1,179) |  | (4,506) |  | (13,588) |  | (15,212) |  | (20,263)
Depreciation, amortization and impairment of fixed assets |  | (66,445) |  | (8,798) |  | (7,351) |  | (82,594) |  | (83,439) |  | (73,535)
Total as of 12.31.2020 |  | (188,068) |  | (31,058) |  | (62,176) |  | (281,302) |  | — |  | —
Total as of 12.31.2019 |  | (205,716) |  | (26,401) |  | (69,066) |  | — |  | (301,183) |  | —
Total as of 12.31.2018 |  | (209,834) |  | (25,567) |  | (72,026) |  | — |  | — |  | (307,427)
Operating leases Future minimum lease payments of non-cancellable operating lease agreements of Telecom and its subsidiaries as of December 31, 2020, 2019 and 2018 in current currency on the transaction date are as follows:
|  | Less than 1 |  |  |  | More than 5 |  |
|  | year |  | 1‑5 years |  | years |  | Total
2018 |  | 2,388 |  | 3,112 |  | 652 |  | 6,152
2019 |  | 592 |  | 180 |  | 43 |  | 815
2020 |  | 226 |  | 96 |  | 2 |  | 324
Further information is provided in Note 3.j) to these consolidated financial statements.

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