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OPERATING EXPENSES - Expenses disclosed per function (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | $ (91,823) | $ (88,265) | $ (95,618)
Interconnection costs and other telecommunication charges | (15,262) | (16,987) | (15,453)
Fees for services, maintenance, materials and supplies | (49,431) | (49,829) | (54,676)
Taxes and fees with the Regulatory Authority | (32,743) | (34,747) | (37,779)
Commissions and advertising | (24,392) | (26,040) | (30,027)
Cost of equipment and handsets | (20,961) | (16,803) | (22,089)
Programming and content costs | (28,949) | (30,443) | (37,053)
Bad debt expenses | (7,983) | (16,309) | (13,010)
Other operating expenses | (21,182) | (20,510) | (22,961)
Depreciation, amortization and impairment of fixed assets | (135,554) | (124,669) | (125,944)
Total operating expense | (428,280) | (424,602) | (454,610)
Operating costs |  |  |
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | (52,999) |  |
Interconnection costs and other telecommunication charges | (15,262) |  |
Fees for services, maintenance, materials and supplies | (26,465) |  |
Taxes and fees with the Regulatory Authority | (32,271) |  |
Commissions and advertising | (299) |  |
Cost of equipment and handsets | (20,961) |  |
Programming and content costs | (28,949) |  |
Other operating expenses | (9,818) |  |
Depreciation, amortization and impairment of fixed assets | (107,717) |  |
Total operating expense | (294,741) | (287,980) | (310,528)
Commercialization costs |  |  |
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | (21,788) |  |
Fees for services, maintenance, materials and supplies | (14,966) |  |
Taxes and fees with the Regulatory Authority | (241) |  |
Commissions and advertising | (23,972) |  |
Bad debt expenses | (7,983) |  |
Other operating expenses | (9,284) |  |
Depreciation, amortization and impairment of fixed assets | (13,904) |  |
Total operating expense | (92,138) | (99,602) | (104,239)
Administration costs |  |  |
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | (17,036) |  |
Fees for services, maintenance, materials and supplies | (8,000) |  |
Taxes and fees with the Regulatory Authority | (231) |  |
Commissions and advertising | (121) |  |
Other operating expenses | (2,080) |  |
Depreciation, amortization and impairment of fixed assets | (13,933) |  |
Total operating expense | $ (41,401) | $ (37,020) | $ (39,843)

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