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OPERATING EXPENSES - Expenses disclosed per function (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | $ (182,664) | $ (178,865) | $ (171,934)
Interconnection costs and other telecommunication charges | (22,455) | (29,729) | (33,090)
Fees for services, maintenance, materials and supplies | (88,456) | (96,288) | (97,064)
Taxes and Fees with the Regulatory Authority | (55,991) | (63,781) | (67,685)
Commissions and advertising | (44,166) | (47,514) | (50,724)
Cost of equipment and handsets | (34,540) | (40,831) | (32,731)
Programming and content costs | (45,741) | (56,391) | (59,301)
Bad debt expenses | (18,342) | (15,550) | (31,769)
Other operating expenses | (36,447) | (41,261) | (39,951)
Depreciation, amortization and impairment of fixed assets | (495,321) | (264,050) | (242,847)
Total operating expense | (1,024,123) | (834,260) | (827,096)
Operating costs |  |  |
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | (103,185) |  |
Interconnection costs and other telecommunication charges | (22,455) |  |
Fees for services, maintenance, materials and supplies | (39,732) |  |
Taxes and Fees with the Regulatory Authority | (55,107) |  |
Commissions and advertising | (144) |  |
Cost of equipment and handsets | (34,540) |  |
Programming and content costs | (45,741) |  |
Other operating expenses | (18,889) |  |
Depreciation, amortization and impairment of fixed assets | (190,192) |  |
Total operating expense | (509,985) | (571,634) | (559,859)
Administration costs |  |  |
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | (38,600) |  |
Fees for services, maintenance, materials and supplies | (16,450) |  |
Taxes and Fees with the Regulatory Authority | (366) |  |
Other operating expenses | (3,989) |  |
Depreciation, amortization and impairment of fixed assets | (36,650) |  |
Total operating expense | (96,055) | (80,646) | (72,113)
Commercializa-tion costs |  |  |
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | (40,879) |  |
Fees for services, maintenance, materials and supplies | (32,274) |  |
Taxes and Fees with the Regulatory Authority | (518) |  |
Commissions and advertising | (44,022) |  |
Bad debt expenses | (18,342) |  |
Other operating expenses | (13,569) |  |
Depreciation, amortization and impairment of fixed assets | (22,344) |  |
Total operating expense | (171,948) | (179,479) | (194,018)
Other expenses |  |  |
IFRS Statement [Line Items] |  |  |
Depreciation, amortization and impairment of fixed assets | (246,135) |  |
Total operating expense | $ (246,135) | $ (2,501) | $ (1,106)

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- Definition The amount of expense arising from communication. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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