XML 117 R103.htm IDEA: XBRL DOCUMENT
v3.24.1

RIGHT OF USE ASSETS (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | $ 195,975 |  |
Increases | 85,619 | $ 65,386 | $ 110,123
Amortization of rights of use assets | 71,706 | 67,728 | 62,661
Balance at the end | 215,692 | 195,975 |
Gross value |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 366,662 | 316,790 |
Incorporation by acquisition |  | 187 |
Increases | 85,619 | 65,386 |
Currency translation adjustments | 15,124 | (4,680) |
Decreases | (3,660) | (11,021) |
Balance at the end | 463,745 | 366,662 | 316,790
Gross value | Sites |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 234,820 | 203,225 |
Increases | 49,246 | 40,860 |
Currency translation adjustments | 10,483 | (3,460) |
Decreases | (457) | (5,805) |
Balance at the end | 294,092 | 234,820 | 203,225
Gross value | Real estate and others |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 58,830 | 50,375 |
Incorporation by acquisition |  | 90 |
Increases | 8,587 | 10,921 |
Currency translation adjustments | 2,833 | (311) |
Decreases | (636) | (2,245) |
Balance at the end | 69,614 | 58,830 | 50,375
Gross value | Poles |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 30,807 | 24,152 |
Incorporation by acquisition |  | 97 |
Increases | 14,011 | 7,218 |
Currency translation adjustments | 1,133 | (660) |
Decreases | (24) |  |
Balance at the end | 45,927 | 30,807 | 24,152
Gross value | Indefeasible rights of use |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 11,317 | 11,457 |
Increases |  | 59 |
Currency translation adjustments | 442 | (199) |
Balance at the end | 11,759 | 11,317 | 11,457
Gross value | Asset retirement obligation |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 30,888 | 27,581 |
Increases | 13,775 | 6,328 |
Currency translation adjustments | 233 | (50) |
Decreases | (2,543) | (2,971) |
Balance at the end | 42,353 | 30,888 | 27,581
Accumulated Depreciation And Amortisation |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | (170,687) | (114,096) |
Incorporation by acquisition |  | (62) |
Amortization of rights of use assets | (71,706) | (67,728) |
Currency translation adjustments | (9,100) | 2,464 |
Decreases | 3,440 | 8,735 |
Balance at the end | (248,053) | (170,687) | (114,096)
Accumulated Depreciation And Amortisation | Sites |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | (105,928) | (70,057) |
Amortization of rights of use assets | (44,653) | (40,997) |
Currency translation adjustments | (6,227) | 1,526 |
Decreases | 384 | 3,600 |
Balance at the end | (156,424) | (105,928) | (70,057)
Accumulated Depreciation And Amortisation | Real estate and others |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | (34,650) | (24,025) |
Incorporation by acquisition |  | (6) |
Amortization of rights of use assets | (12,888) | (13,126) |
Currency translation adjustments | (1,465) | 343 |
Decreases | 585 | 2,164 |
Balance at the end | (48,418) | (34,650) | (24,025)
Accumulated Depreciation And Amortisation | Poles |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | (21,129) | (12,730) |
Incorporation by acquisition |  | (56) |
Amortization of rights of use assets | (9,348) | (8,757) |
Currency translation adjustments | (822) | 414 |
Decreases | 8 |  |
Balance at the end | (31,291) | (21,129) | (12,730)
Accumulated Depreciation And Amortisation | Indefeasible rights of use |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | (5,947) | (5,029) |
Amortization of rights of use assets | (956) | (1,049) |
Currency translation adjustments | (353) | 131 |
Balance at the end | (7,256) | (5,947) | (5,029)
Accumulated Depreciation And Amortisation | Asset retirement obligation |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | (3,033) | (2,255) |
Amortization of rights of use assets | (3,861) | (3,799) |
Currency translation adjustments | (233) | 50 |
Decreases | 2,463 | 2,971 |
Balance at the end | (4,664) | (3,033) | $ (2,255)
Net carrying value |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 195,975 |  |
Balance at the end | 215,692 | 195,975 |
Net carrying value | Sites |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 128,892 |  |
Balance at the end | 137,668 | 128,892 |
Net carrying value | Real estate and others |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 24,180 |  |
Balance at the end | 21,196 | 24,180 |
Net carrying value | Poles |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 9,678 |  |
Balance at the end | 14,636 | 9,678 |
Net carrying value | Indefeasible rights of use |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 5,370 |  |
Balance at the end | 4,503 | 5,370 |
Net carrying value | Asset retirement obligation |  |  |
RIGHT OF USE ASSETS |  |  |
Balance at the beginning | 27,855 |  |
Balance at the end | $ 37,689 | $ 27,855 |

X
- Definition The amount of additions to right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_h&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdditionsToRightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DepreciationRightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_RightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of acquisitions through business combinations, Right of use assets. + References No definition available. + Details
Name: | teo_AcquisitionsThroughBusinessCombinationsRightOfUseAssets
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of decrease in right-of-use assets. + References No definition available. + Details
Name: | teo_DecreasesToRightOfUseAssets
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of increase (decrease) in right-of-use assets due to currency translation adjustments. + References No definition available. + Details
Name: | teo_IncreaseDecreaseDueToCurrencyTranslationAdjustmentsRightOfUseAssets
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=teo_LeaseSiteMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=teo_LeasesRealEstateAndOthersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=teo_LeasesPolesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=teo_IndefeasibleRightsOfUseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=teo_AssetRetirementObligationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=teo_GrossCarryingAmountNetOfAccumulatedDepreciationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |