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INTANGIBLE ASSETS - Gross Value (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Intangible assets |  |
Value, at the beginning of the year | $ 793,489 |
Value, at the end of the year | 906,426 | $ 793,489
Internally generated software |  |
Intangible assets |  |
Decreases | (18) |
Others |  |
Intangible assets |  |
Transfers | 18 |
Gross value |  |
Intangible assets |  |
Value, at the beginning of the year | 1,228,679 | 1,271,020
Incorporation by acquisition |  | 1,364
CAPEX | 197,963 | 19,301
Currency translation adjustments | 3,817 | (2,055)
Decreases | (13,380) | (60,951)
Value, at the end of the year | 1,417,079 | 1,228,679
Gross value | 5G licenses |  |
Intangible assets |  |
CAPEX | 173,373 |
Value, at the end of the year | 173,373 |
Gross value | 3G/4G licenses |  |
Intangible assets |  |
Value, at the beginning of the year | 383,661 | 426,354
CAPEX |  | 3,345
Decreases |  | (46,038)
Value, at the end of the year | 383,661 | 383,661
Gross value | PCS and SRCE licenses (Argentina) |  |
Intangible assets |  |
Value, at the beginning of the year | 202,076 | 202,076
Value, at the end of the year | 202,076 | 202,076
Gross value | Nucleo's licenses |  |
Intangible assets |  |
Value, at the beginning of the year | 48,358 | 48,816
CAPEX | 637 | 853
Currency translation adjustments | 2,625 | (1,311)
Value, at the end of the year | 51,620 | 48,358
Gross value | Customer relationships |  |
Intangible assets |  |
Value, at the beginning of the year | 269,888 | 269,041
Incorporation by acquisition |  | 1,233
Currency translation adjustments | 739 | (386)
Value, at the end of the year | 270,627 | 269,888
Gross value | Brands |  |
Intangible assets |  |
Value, at the beginning of the year | 254,767 | 254,636
Incorporation by acquisition |  | 131
Value, at the end of the year | 254,767 | 254,767
Gross value | Incremental Cost from the acquisition of contracts |  |
Intangible assets |  |
Value, at the beginning of the year | 26,003 | 30,742
CAPEX | 5,310 | 10,348
Currency translation adjustments | (10) | (174)
Decreases | (13,380) | (14,913)
Value, at the end of the year | 17,923 | 26,003
Gross value | Content activation |  |
Intangible assets |  |
Value, at the beginning of the year | 2,314 | 819
CAPEX | 1,481 | 1,495
Value, at the end of the year | 3,795 | 2,314
Gross value | Internally generated software |  |
Intangible assets |  |
Value, at the beginning of the year | 25,426 | 22,365
CAPEX | 14,811 | 3,061
Transfers | 92 |
Value, at the end of the year | 40,329 | 25,426
Gross value | Others |  |
Intangible assets |  |
Value, at the beginning of the year | 16,186 | 16,171
CAPEX | 2,351 | 199
Currency translation adjustments | 463 | (184)
Decreases | (92) |
Value, at the end of the year | $ 18,908 | $ 16,186

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