XML 59 R46.htm IDEA: XBRL DOCUMENT
v3.22.1

PROPERTY, PLANT AND EQUIPMENT (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
PROPERTY, PLANT AND EQUIPMENT |
Schedule of PP&E | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2021 |  | 2020
PP&E before allowances and impairment | ​ | 457,518 | ​ | 489,472
Valuation allowance for obsolescence and impairment of materials | ​ | (4,724) | ​ | (3,930)
Impairment of PP&E | ​ | (1,620) | ​ | (1,226)
​ | ​ | 451,174 | ​ | 484,316
Schedule of nature and movements of property, plant and equipment | Details on the nature and movements of PP&E as of December 31, 2021 are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Gross
​ | ​ | value as | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | value as
​ | ​ | of | ​ | ​ | ​ | Currency | ​ | ​ | ​ | ​ | ​ | of
​ | ​ | December 31, | ​ | ​ | ​ | translation | ​ | Transfers and | ​ | ​ | ​ | December 31,
​ |  | 2020 |  | CAPEX |  | adjustments |  | reclassifications |  | Decreases |  | 2021
Real estate |  | 76,109 |  | 13 |  | (529) |  | 1,865 |  | (3,453) |  | 74,005
Switching equipment |  | 18,478 |  | 629 |  | (1,706) |  | 5,381 |  | (62) |  | 22,720
Fixed network and transportation |  | 320,677 |  | 12,876 |  | (2,862) |  | 22,192 |  | (18,487) |  | 334,396
Mobile network access |  | 65,860 |  | 20 |  | (2,092) |  | 6,171 |  | (546) |  | 69,413
Tower and pole |  | 18,877 |  | — |  | (588) |  | 1,209 |  | (191) |  | 19,307
Power equipment and Installations |  | 24,824 |  | 578 |  | (716) |  | 1,495 |  | (7) |  | 26,174
Computer equipment |  | 90,514 |  | 5,518 |  | (2,598) |  | 20,426 |  | (132) |  | 113,728
Goods lent to customers at no cost |  | 43,944 |  | 2,543 |  | (807) |  | 12,633 |  | (17,553) |  | 40,760
Vehicles |  | 9,903 |  | 130 |  | (60) |  | 23 |  | (155) |  | 9,841
Machinery, diverse equipment and tools |  | 14,092 |  | 77 |  | (226) |  | 95 |  | (4) |  | 14,034
Other |  | 3,088 |  | 133 |  | (85) |  | 1,299 |  | — |  | 4,435
Construction in progress |  | 58,451 |  | 22,353 |  | (286) |  | (40,954) |  | (397) |  | 39,167
Materials |  | 40,591 |  | 37,398 |  | (459) |  | (31,835) |  | (7) |  | 45,688
Total |  | 785,408 |  | 82,268 |  | (13,014) |  | — | ​ | (40,994) |  | 813,668
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Accumulated | ​ | ​
​ | ​ | depreciation | ​ | ​ | ​ | ​ | ​ | ​ | ​ | depreciation | ​ | Net carrying
​ | ​ | as of | ​ | ​ | ​ | Currency | ​ | Decrease | ​ | as of | ​ | value as of
​ | ​ | December 31, | ​ | ​ | ​ | translation | ​ | and | ​ | December 31, | ​ | December 31,
​ |  | 2020 |  | Depreciation |  | adjustments |  | reclassifica-tions |  | 2021 |  | 2021
Real estate |  | (12,869) |  | (3,245) |  | 340 |  | 3,162 |  | (12,612) |  | 61,393
Switching equipment |  | (11,862) |  | (4,569) |  | 1,391 |  | 61 |  | (14,979) |  | 7,741
Fixed network and transportation |  | (142,373) |  | (43,923) |  | 1,816 |  | 18,226 |  | (166,254) |  | 168,142
Mobile network access |  | (28,928) |  | (11,458) |  | 1,242 |  | 394 |  | (38,750) |  | 30,663
Tower and pole |  | (6,690) |  | (1,451) |  | 308 |  | 62 |  | (7,771) |  | 11,536
Power equipment and Installations |  | (10,429) |  | (3,115) |  | 370 |  | 5 |  | (13,169) |  | 13,005
Computer equipment |  | (50,827) |  | (18,305) |  | 2,117 |  | 132 |  | (66,883) |  | 46,845
Goods lent to customers at no cost |  | (12,022) |  | (20,116) |  | 587 |  | 17,552 |  | (13,999) |  | 26,761
Vehicles |  | (7,162) |  | (944) |  | 40 |  | 136 |  | (7,930) |  | 1,911
Machinery, diverse equipment and tools |  | (11,088) |  | (727) |  | 130 |  | 23 |  | (11,662) |  | 2,372
Other |  | (1,686) |  | (529) |  | 74 |  | — |  | (2,141) |  | 2,294
Construction in progress |  | — |  | — |  | — |  | — |  | — |  | 39,167
Materials |  | — |  | — |  | — |  | — |  | — |  | 45,688
Total |  | (295,936) |  | (108,382) |  | 8,415 |  | 39,753 |  | (356,150) |  | 457,518
​ Details on the nature and movements of PP&E as of December 31, 2020 are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Gross
​ | ​ | value as | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | value as
​ | ​ | of | ​ | ​ | ​ | Currency | ​ | ​ | ​ | ​ | ​ | of
​ | ​ | December 31, | ​ | ​ | ​ | translation | ​ | Transfers and | ​ | ​ | ​ | December 31,
​ |  | 2019 |  | CAPEX |  | adjustments |  | reclassifications |  | Decreases |  | 2020
Real estate |  | 73,948 | ​ | 9 | ​ | (288) |  | 2,762 |  | (322) |  | 76,109
Switching equipment | ​ | 17,787 | ​ | 657 | ​ | (1,211) | ​ | 1,260 | ​ | (15) | ​ | 18,478
Fixed network and transportation |  | 292,502 | ​ | 14,732 | ​ | (1,724) |  | 24,080 |  | (8,913) |  | 320,677
Mobile network access |  | 63,868 | ​ | 2 | ​ | (692) |  | 2,792 |  | (110) |  | 65,860
Tower and pole |  | 18,664 | ​ | — | ​ | (331) |  | 645 |  | (101) |  | 18,877
Power equipment and Installations | ​ | 23,077 | ​ | 445 | ​ | (340) | ​ | 1,642 | ​ | — | ​ | 24,824
Computer equipment |  | 71,626 | ​ | 4,133 | ​ | (1,866) |  | 16,859 |  | (238) |  | 90,514
Goods lent to customers at no cost |  | 32,223 | ​ | 8,272 | ​ | (495) |  | 17,393 |  | (13,449) |  | 43,944
Vehicles |  | 9,888 | ​ | 74 | ​ | (36) |  | — |  | (23) |  | 9,903
Machinery, diverse equipment and tools |  | 12,613 | ​ | 854 | ​ | (77) |  | 702 |  | — |  | 14,092
Other |  | 2,503 | ​ | 199 | ​ | (53) |  | 439 |  | — |  | 3,088
Construction in progress |  | 73,377 | ​ | 20,907 | ​ | (140) |  | (35,396) |  | (297) |  | 58,451
Materials |  | 43,548 | ​ | 30,382 | ​ | (161) |  | (33,178) |  | — |  | 40,591
Total |  | 735,624 | ​ | 80,666 |  | (7,414) |  | — |  | (23,468) |  | 785,408
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Accumulated | ​ | ​
​ | ​ | depreciation | ​ | ​ | ​ | ​ | ​ | ​ | ​ | depreciation | ​ | Net carrying
​ | ​ | as of | ​ | ​ | ​ | Currency | ​ | Decrease | ​ | as of | ​ | value as of
​ | ​ | December 31, | ​ | ​ | ​ | translation | ​ | and | ​ | December 31, | ​ | December 31,
​ |  | 2019 |  | Depreciation |  | adjustments |  | reclassifica-tions |  | 2020 |  | 2020
Real estate |  | (10,006) | ​ | (3,274) |  | 236 |  | 175 |  | (12,869) |  | 63,240
Switching equipment | ​ | (9,296) | ​ | (3,698) | ​ | 1,121 | ​ | 11 | ​ | (11,862) | ​ | 6,616
Fixed network and transportation |  | (107,581) | ​ | (44,389) |  | 746 |  | 8,851 |  | (142,373) |  | 178,304
Mobile network access |  | (21,224) | ​ | (8,735) |  | 971 |  | 60 |  | (28,928) |  | 36,932
Tower and pole |  | (5,371) | ​ | (1,601) |  | 235 |  | 47 |  | (6,690) |  | 12,187
Power equipment and Installations | ​ | (7,358) | ​ | (3,327) | ​ | 256 | ​ | — | ​ | (10,429) | ​ | 14,395
Computer equipment |  | (37,926) | ​ | (14,800) |  | 1,695 |  | 204 |  | (50,827) |  | 39,687
Goods lent to customers at no cost |  | (9,023) | ​ | (16,875) |  | 427 |  | 13,449 |  | (12,022) |  | 31,922
Vehicles |  | (6,057) | ​ | (1,147) |  | 28 |  | 14 |  | (7,162) |  | 2,741
Machinery, diverse equipment and tools |  | (10,222) | ​ | (913) |  | 47 |  | — |  | (11,088) |  | 3,004
Other |  | (1,312) | ​ | (426) |  | 49 |  | 3 |  | (1,686) |  | 1,402
Construction in progress |  | — | ​ | — |  | — |  | — |  | — |  | 58,451
Materials |  | — | ​ | — |  | — |  | — |  | — |  | 40,591
Total |  | (225,376) | ​ | (99,185) |  | 5,811 |  | 22,814 |  | (295,936) |  | 489,472
Schedule of movements in valuation allowance for materials and impairment of materials | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ |  | 2021 |  | 2020
At the beginning of the year |  | (3,930) |  | (3,093)
Additions |  | (816) |  | (848)
Currency translation adjustments | ​ | 22 | ​ | 11
At the end of the year |  | (4,724) |  | (3,930)
Schedule of movements in the impairment of PP&E | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ |  | 2021 |  | 2020
At the beginning of the year |  | (1,226) |  | (1,648)
Additions |  | (394) |  | (1,360)
Uses |  | — |  | 1,782
At the end of the year |  | (1,620) |  | (1,226)

X
- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation of changes in impairment, property, plant and equipment. + References No definition available. + Details
Name: | teo_DisclosureOfReconciliationOfChangesInImpairmentPropertyPlantAndEquipmentTableTextBlock
Namespace Prefix: | teo_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation of changes in property, plant and equipment. + References No definition available. + Details
Name: | teo_DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentTableTextBlock
Namespace Prefix: | teo_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation of changes in valuation allowance and impairment of materials, property, plant and equipment. + References No definition available. + Details
Name: | teo_DisclosureOfReconciliationOfChangesInValuationAllowanceAndImpairmentOfMaterialsPropertyPlantAndEquipmentTableTextBlock
Namespace Prefix: | teo_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration