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SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

SIGNIFICANT ACCOUNTING POLICIES

Schedule of depreciation and estimated useful lives of property, plant and equipment

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​	​	​
​		Estimated Useful Life (in years)
Real Estate		5 - 50
Fixed Network and Transportation	​	4 - 20
Mobile Network Access		3 – 7
Tower and Pole		10 – 20
Switching Equipment		2 – 7
Computer Equipment		3 – 5
Vehicles		5
Goods lent to customers at no cost		2 – 4
Power Equipment and Installations		2 – 12
Machinery, diverse equipment and tools		5 – 10

Schedule of assumptions used in determining expense and benefit obligations

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​	​	​	​	​	​	​	​
​		2021		2020		2019
Discount Rate (1)		6.1% - 11.8	%	6.3% - 12.7	%	6.4% - 15.0	%
Projected increase rate in compensation		23.0% - 51.8	%	22.1% - 50.9	%	10.0% - 48.3	%

1) Represents real discount rates.

Schedule of recoverability of goodwill

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​	​	​	​	​	​	​	​	​	​	​
CGU of Argentina		Goodwill		PP&E		Intangible Assets		Right of use assets		Total
Balances as of December 31, 2021		378,863		430,028		134,644		31,277		974,812
Balances as of December 31, 2020	​	379,022	​	458,536	​	146,889	​	24,893	​	1,009,340

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