XML 61 R47.htm IDEA: XBRL DOCUMENT v3.23.1

INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

INTANGIBLE ASSETS

Schedule of Intangible assets

​

​	​	​	​	​
​	​	As of December 31,
​		2022		2021
Intangible assets		265,675		299,473
Impairment allowance		(10,868)		(18,749)
​		254,807		280,724

​

Summary of nature and movements of intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Gross value as of

​

​

​

​

​

​

​

​

​

Gross value as of

​

​

December 31,

​

Incorporation

​

​

​

Currency translation

​

​

​

December 31,

​

2021

by acquisition

CAPEX

adjustments

Decreases (1)

2022

3G/4G licenses

136,912

​

—

1,074

—

(14,784)

123,202

PCS and SRCE licenses (Argentina)

64,891

​

—

—

—

—

64,891

Núcleo´s licenses

15,676

​

—

274

(421)

—

15,529

Customer relationship

86,395

​

396

—

(124)

—

86,667

Brands

81,770

​

42

—

—

—

81,812

Incremental Cost from the acquisitions of contracts

​

9,872

​

—

​

3,323

​

(56)

​

(4,789)

​

8,350

Content activation

​

263

​

—

​

480

​

—

​

—

​

743

Other

12,374

​

—

1,047

(59)

—

13,362

Total

408,153

​

438

6,198

(660)

(19,573)

394,556

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	Accumulated	​	​	​	​	​	​	​	Accumulated	​	Net carrying
​	​	amortization as of	​	​	​	Currency	​	​	​	amortization as of	​	value as of
​	​	December 31,	​	​	​	translation	​	​	​	December 31,	​	December 31,
​		2021		Amortization		adjustments		Decreases (1)		2022		2022
3G/4G licenses		(35,885)	​	(8,519)		—		3,649		(40,755)		82,447
PCS and SRCE licenses (Argentina)		—	​	—		—		—		—		64,891
Núcleo´s licenses		(2,620)	​	(656)		6		—		(3,270)		12,259
Customer relationship		(55,031)	​	(13,798)		3		—		(68,826)		17,841
Brands		(660)	​	—		—		—		(660)		81,152
Incremental Cost from the acquisitions of contracts	​	(5,633)	​	(4,200)	​	1	​	4,789	​	(5,043)	​	3,307
Content activation	​	(140)	​	(222)	​	—	​	—	​	(362)	​	381
Other		(8,711)	​	(1,254)		—		—		(9,965)		3,397
Total		(108,680)	​	(28,649)		10		8,438		(128,881)		265,675

(1) Includes $(10,556) corresponding to the return of spectrum mentioned in Note 2.e.i).

​

​

​	​	​	​	​	​	​	​	​	​	​
​	​	Gross value as of	​	​	​	Currency	​	​	​	Gross value as
​	​	December 31,	​	​	​	translation	​	​	​	of December 31,
​		2020		CAPEX		adjustments		Decreases		2021
3G/4G licenses		136,912		—		—		—		136,912
PCS and SRCE licenses (Argentina)		64,891		—		—		—		64,891
Núcleo´s licenses		15,687		569		(580)		—		15,676
Customer relationship		86,607		—		(136)		(76)		86,395
Brands		81,770		—		—		—		81,770
Incremental Cost from the acquisitions of contracts		15,385		4,562		(76)		(9,999)		9,872
Content activation	​	—	​	263	​	—	​	—	​	263
Other		11,389		999		(14)		—		12,374
Total		412,641		6,393		(806)		(10,075)		408,153

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Accumulated

​

​

​

​

​

​

​

Accumulated

​

Net carrying

​

​

amortization as of

​

​

​

Currency

​

​

​

amortization as of

​

value as of

​

​

December 31,

​

​

​

translation

​

​

​

December 31,

​

December 31,

​

2020

Amortization

adjustments

Decreases

2021

2021

3G/4G licenses

​

(26,527)

(9,358)

​

—

—

(35,885)

101,027

PCS and SRCE licenses (Argentina)

​

—

​

—

​

—

​

—

​

—

​

64,891

Núcleo´s licenses

​

(1,615)

(1,013)

​

8

—

(2,620)

13,056

Customer relationship

​

(41,637)

​

(13,470)

​

—

​

76

​

(55,031)

​

31,364

Brands

​

(635)

(25)

​

—

—

(660)

81,110

Incremental Cost from the acquisitions of contracts

​

(10,452)

​

(5,180)

​

—

​

9,999

​

(5,633)

​

4,239

Content activation

​

—

​

(140)

​

—

​

—

​

(140)

​

123

Other

​

(7,577)

​

(1,120)

​

(14)

​

—

​

(8,711)

​

3,663

Total

​

(88,443)

(30,306)

​

(6)

10,075

(108,680)

​

299,473

​

Schedule of movements in the impairment of Intangible assets

​

​	​	​	​	​
​	​	Years ended December 31,
​		2022		2021
At the beginning of the year		(18,749)		(18,339)
Increases (*)		(2,675)		(410)
Uses (*)	​	10,556	​	—
At the end of the year		(10,868)		(18,749)

(*) In 2022 corresponds to the return of spectrum mentioned in Note 2.e.i)

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfIntangibleAssetsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2022-03-24
-Paragraph 122
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_122_b&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of changes in allowances of intangible assets.

+ References

No definition available.

+ Details

Name:	teo_DisclosureOfChangesInAllowancesOfIntangibleAssetsTableTextBlock
Namespace Prefix:	teo_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of movements in the impairment of intangible assets.

+ References

No definition available.

+ Details

Name:	teo_DisclosureOfMovementsInImpairmentOfIntangibleAssetsTableTextBlock
Namespace Prefix:	teo_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration