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OPERATING EXPENSES | 12 Months Ended
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Dec. 31, 2021
OPERATING EXPENSES |
OPERATING EXPENSES | NOTE 24 – OPERATING EXPENSES Operating expenses disclosed by nature of expense amounted to $428,280, $424,602 and $454,610 for the years ended December 31, 2021, 2020 and 2019, respectively. The main components of the operating expenses are the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ |  | 2021 |  | 2020 |  | 2019
Employee benefit expenses and severance payments | ​ | Profit (loss)
Salaries, Social security expenses and benefits | ​ | (83,429) | ​ | (82,094) | ​ | (82,763)
Severance indemnities | ​ | (6,518) | ​ | (3,751) | ​ | (10,589)
Other employee expenses | ​ | (1,876) | ​ | (2,420) | ​ | (2,266)
​ | ​ | (91,823) | ​ | (88,265) | ​ | (95,618)
Fees for services, maintenance, materials and supplies | ​ | ​ | ​ | ​ | ​ | ​
Maintenance and materials | ​ | (28,512) | ​ | (28,413) | ​ | (31,973)
Fees for services | ​ | (20,360) | ​ | (21,215) | ​ | (22,437)
Directors and Supervisory Committee’s fees | ​ | (559) | ​ | (201) | ​ | (266)
​ | ​ | (49,431) | ​ | (49,829) | ​ | (54,676)
Taxes and fees with the Regulatory Authority | ​ | ​ | ​ | ​ | ​ | ​
Turnover tax | ​ | (15,813) | ​ | (16,496) | ​ | (17,547)
Regulatory Entity Fees | ​ | (7,863) | ​ | (8,503) | ​ | (9,549)
Municipal taxes | ​ | (4,524) | ​ | (4,727) | ​ | (5,047)
Other taxes and fees | ​ | (4,543) | ​ | (5,021) | ​ | (5,636)
​ | ​ | (32,743) | ​ | (34,747) | ​ | (37,779)
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ |  | 2021 |  | 2020 |  | 2019
Cost of equipment and handsets | ​ | Profit (loss)
Inventory balance at the beginning of the year | ​ | (6,001) | ​ | (7,079) | ​ | (9,073)
Plus: | ​ | ​ | ​ | ​ | ​ | ​
Purchases | ​ | (19,754) | ​ | (17,711) | ​ | (21,529)
Others | ​ | 1,356 | ​ | 1,986 | ​ | 1,434
Less: | ​ | ​ | ​ | ​ | ​ | ​
Inventory balance at the end of the year | ​ | 3,438 | ​ | 6,001 | ​ | 7,079
​ | ​ | (20,961) | ​ | (16,803) | ​ | (22,089)
Other operating expenses | ​ | ​ | ​ | ​ | ​ | ​
Provisions | ​ | (7,896) | ​ | (4,533) | ​ | (2,643)
Rentals and internet capacity | ​ | (2,751) | ​ | (3,022) | ​ | (4,094)
Energy, water and other services | ​ | (6,991) | ​ | (8,181) | ​ | (10,087)
Other | ​ | (3,544) | ​ | (4,774) | ​ | (6,137)
​ | ​ | (21,182) | ​ | (20,510) | ​ | (22,961)
Depreciation, amortization and impairment of fixed assets | ​ | ​ | ​ | ​ | ​ | ​
Depreciation of PP&E | ​ | (108,382) | ​ | (99,185) | ​ | (96,535)
Amortization of intangible assets | ​ | (15,558) | ​ | (16,056) | ​ | (16,991)
Amortization of Rights of use assets | ​ | (10,330) | ​ | (8,860) | ​ | (7,149)
Impairment of fixed assets | ​ | (1,284) | ​ | (568) | ​ | (5,269)
​ | ​ | (135,554) | ​ | (124,669) | ​ | (125,944)
​ Operating expenses, disclosed per function are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Operating |  | Administration |  | Commercializa-tion |  | Total |  | Total |  | Total
Concept | ​ | costs | ​ | costs | ​ | costs | ​ | 12.31.2021 | ​ | 12.31.2020 | ​ | 12.31.2019
Employee benefit expenses and severance payments |  | (52,999) |  | (17,036) |  | (21,788) |  | (91,823) |  | (88,265) |  | (95,618)
Interconnection costs and other telecommunication charges |  | (15,262) |  | — |  | — |  | (15,262) |  | (16,987) |  | (15,453)
Fees for services, maintenance, materials and supplies |  | (26,465) |  | (8,000) |  | (14,966) |  | (49,431) |  | (49,829) |  | (54,676)
Taxes and fees with the Regulatory Authority |  | (32,271) |  | (231) |  | (241) |  | (32,743) |  | (34,747) |  | (37,779)
Commissions and advertising |  | (299) |  | (121) |  | (23,972) |  | (24,392) |  | (26,040) |  | (30,027)
Cost of equipment and handsets |  | (20,961) |  | — |  | — |  | (20,961) |  | (16,803) |  | (22,089)
Programming and content costs |  | (28,949) |  | — |  | — |  | (28,949) |  | (30,443) |  | (37,053)
Bad debt expenses |  | — |  | — |  | (7,983) |  | (7,983) |  | (16,309) |  | (13,010)
Other operating expenses |  | (9,818) |  | (2,080) |  | (9,284) |  | (21,182) |  | (20,510) |  | (22,961)
Depreciation, amortization and impairment of fixed assets |  | (107,717) |  | (13,933) |  | (13,904) |  | (135,554) |  | (124,669) |  | (125,944)
Total as of 12.31.2021 |  | (294,741) | ​ | (41,401) | ​ | (92,138) | ​ | (428,280) | ​ | — | ​ | —
Total as of 12.31.2020 |  | (287,980) |  | (37,020) |  | (99,602) |  | — |  | (424,602) |  | —
Total as of 12.31.2019 |  | (310,528) |  | (39,843) |  | (104,239) |  | — |  | — |  | (454,610)
​ Operating leases Future minimum lease payments of non-cancellable operating lease agreements of Telecom and its subsidiaries as of December 31, 2021, 2020 and 2019 in current currency on the transaction date are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Less than 1 |  | ​ |  | More than 5 |  | ​
​ | ​ | year | ​ | 1‑5 years | ​ | years | ​ | Total
2019 | ​ | 436 | ​ | 142 | ​ | — | ​ | 578
2020 | ​ | 341 | ​ | 148 | ​ | — | ​ | 489
2021 | ​ | 894 | ​ | 272 | ​ | 65 | ​ | 1,231
​ Further information is provided in Note 3.j) to these consolidated financial statements.

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