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OPERATING EXPENSES (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of operating expense main components


	Years ended December 31,
	2022	2021	2020
Employee benefit expenses and severance payments	Profit (loss)
Salaries, Social security expenses and benefits	(157,263)	(162,514)	(159,914)
Severance indemnities	(21,772)	(12,697)	(7,307)
Other employee expenses	(3,629)	(3,654)	(4,713)
	(182,664)	(178,865)	(171,934)
Fees for services, maintenance, materials and supplies
Maintenance and materials	(46,197)	(55,539)	(55,347)
Fees for services	(41,595)	(39,660)	(41,325)
Directors and Supervisory Committee’s fees	(664)	(1,089)	(392)
	(88,456)	(96,288)	(97,064)
Taxes and Fees with the Regulatory Authority
Turnover tax	(26,962)	(30,803)	(32,133)
Regulatory Entity Fees	(13,982)	(15,317)	(16,563)
Municipal taxes	(7,664)	(8,812)	(9,208)
Other taxes and fees	(7,383)	(8,849)	(9,781)
	(55,991)	(63,781)	(67,685)
Cost of equipment and handsets
Inventory balance at the beginning of the year	(6,698)	(11,690)	(13,789)
Plus:
Purchases	(37,733)	(38,479)	(34,500)
Others	2,953	2,640	3,868
Less:
Inventory balance at the end of the year	6,938	6,698	11,690
	(34,540)	(40,831)	(32,731)
Other operating expenses
Provisions	(11,892)	(15,381)	(8,830)
Rentals and internet capacity	(4,160)	(5,359)	(5,887)
Energy, water and other services	(13,207)	(13,618)	(15,936)
Postage, freight and travel expenses	(5,132)	(5,039)	(5,883)
Other	(2,056)	(1,864)	(3,415)
	(36,447)	(41,261)	(39,951)
Depreciation, amortization and impairment of fixed assets
Depreciation of PP&E	(198,788)	(211,121)	(193,206)
Amortization of intangible assets	(28,649)	(30,306)	(31,276)
Amortization of Rights of use assets	(21,749)	(20,122)	(17,259)
Impairment of fixed assets (*)	(246,135)	(2,501)	(1,106)
	(495,321)	(264,050)	(242,847)

(*) Includes $(243,900) corresponding to the impairment of goodwill of the CGU Telecom (See Note 3.v.1.a)

Schedule of operating expenses disclosed per function

Operating

Administration

Commerciali-

Other

Total

Concept

costs

zation costs

expenses

12.31.2022

12.31.2021

12.31.2020

Employee benefit expenses and severance payments

(103,185)

(38,600)

(40,879)

—

(182,664)

(178,865)

(171,934)

Interconnection costs and other telecommunication charges

(22,455)

—

(22,455)

(29,729)

(33,090)

Fees for services, maintenance, materials and supplies

(39,732)

(16,450)

(32,274)

—

(88,456)

(96,288)

(97,064)

Taxes and Fees with the Regulatory Authority

(55,107)

(366)

(518)

—

(55,991)

(63,781)

(67,685)

Commissions and advertising

(144)

—

(44,022)

—

(44,166)

(47,514)

(50,724)

Cost of equipment and handsets

(34,540)

—

(34,540)

(40,831)

(32,731)

Programming and content costs

(45,741)

—

(45,741)

(56,391)

(59,301)

Bad debt expenses

—

(18,342)

—

(18,342)

(15,550)

(31,769)

Other operating expenses

(18,889)

(3,989)

(13,569)

—

(36,447)

(41,261)

(39,951)

Depreciation, amortization and impairment of fixed assets

(190,192)

(36,650)

(22,344)

(246,135)

(495,321)

(264,050)

(242,847)

Total as of 12.31.2022

(509,985)

(96,055)

(171,948)

(246,135)

(1,024,123)

—

Total as of 12.31.2021

(571,634)

(80,646)

(179,479)

(2,501)

—

(834,260)

—

Total as of 12.31.2020

(559,859)

(72,113)

(194,018)

(1,106)

—

(827,096)

Schedule of Future minimum lease payments on non cancellable operating lease agreements


	Less than
	1 year	1‑5 years	Total
2020	653	133	786
2021	849	277	1,126
2022	664	288	952