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OPERATING EXPENSES (Tables) | 12 Months Ended
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Dec. 31, 2023
OPERATING EXPENSES |
Schedule of operating expense main components | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ |  | 2023 |  | 2022 |  | 2021
Employee benefit expenses and severance payments | ​ | Profit (loss)
Salaries, social security expenses and benefits | ​ | (476,011) | ​ | (489,729) | ​ | (506,081)
Severance indemnities | ​ | (28,089) | ​ | (67,800) | ​ | (39,539)
Other employee expenses | ​ | (10,362) | ​ | (11,301) | ​ | (11,379)
​ | ​ | (514,462) | ​ | (568,830) | ​ | (556,999)
Fees for services, maintenance, materials and supplies | ​ | ​ | ​ | ​ | ​ | ​
Maintenance and materials | ​ | (134,176) | ​ | (143,861) | ​ | (172,953)
Fees for services | ​ | (122,864) | ​ | (129,530) | ​ | (123,504)
Directors and Supervisory Committee’s fees | ​ | (1,677) | ​ | (2,068) | ​ | (3,391)
​ | ​ | (258,717) | ​ | (275,459) | ​ | (299,848)
​ | ​ | ​ | ​ | ​ | ​ | ​
Taxes and fees with the Regulatory Authority | ​ | ​ | ​ | ​ | ​ | ​
Turnover tax | ​ | (78,175) | ​ | (83,962) | ​ | (95,923)
Regulatory Entity Fees | ​ | (39,041) | ​ | (43,541) | ​ | (47,698)
Municipal taxes | ​ | (20,925) | ​ | (23,866) | ​ | (27,441)
Other taxes and fees | ​ | (20,048) | ​ | (22,991) | ​ | (27,557)
​ | ​ | (158,189) | ​ | (174,360) | ​ | (198,619)
Cost of equipment | ​ | ​
Inventory balance at the beginning of the year | ​ | (21,605) | ​ | (20,858) | ​ | (36,404)
Plus: | ​ | ​ | ​ | ​ | ​ | ​
Purchases | ​ | (133,824) | ​ | (117,503) | ​ | (119,827)
Others | ​ | 11,455 | ​ | 9,196 | ​ | 8,222
Less: | ​ | ​ | ​ | ​ | ​ | ​
Inventory balance at the end of the year | ​ | 32,896 | ​ | 21,605 | ​ | 20,858
​ | ​ | (111,078) | ​ | (107,560) | ​ | (127,151)
Other operating expenses | ​ | Profit (loss)
Legal Claims and contingent liabilities | ​ | (21,554) | ​ | (37,033) | ​ | (47,898)
Rentals and internet capacity | ​ | (12,037) | ​ | (12,955) | ​ | (16,688)
Energy, water and other services | ​ | (38,881) | ​ | (41,128) | ​ | (42,407)
Postage, freight and travel expenses | ​ | (15,104) | ​ | (15,981) | ​ | (15,692)
Other | ​ | (7,464) | ​ | (6,402) | ​ | (5,805)
​ | ​ | (95,040) | ​ | (113,499) | ​ | (128,490)
Depreciation, amortization and impairment of Fixed Assets | ​ | ​ | ​ | ​ | ​ | ​
Depreciation of PP&E | ​ | (544,533) | ​ | (619,041) | ​ | (657,448)
Amortization of intangible assets | ​ | (87,908) | ​ | (89,215) | ​ | (94,375)
Amortization of Rights of use assets | ​ | (71,706) | ​ | (67,728) | ​ | (62,661)
Impairment of Fixed Assets (*) | ​ | (314) | ​ | (766,483) | ​ | (7,788)
​ | ​ | (704,461) | ​ | (1,542,467) | ​ | (822,272)
(*)In 2022 includes $759,523 million corresponding to the impairment of goodwill of the CGU Telecom.
Schedule of operating expenses disclosed per function | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Operating |  | Administration |  | Commerciali- | ​ | Other |  | Total |  | Total |  | Total
Concept | ​ | costs | ​ | costs | ​ | zation costs | ​ | expenses | ​ | 12.31.2023 | ​ | 12.31.2022 | ​ | 12.31.2021
Employee benefit expenses and severance payments |  | (278,403) |  | (112,373) |  | (123,686) | ​ | — |  | (514,462) |  | (568,830) |  | (556,999)
Interconnection costs and other telecommunication charges |  | (60,793) |  | — |  | — | ​ | — |  | (60,793) |  | (69,927) |  | (92,578)
Fees for services, maintenance, materials and supplies |  | (111,771) |  | (42,234) |  | (104,712) | ​ | — |  | (258,717) |  | (275,459) |  | (299,848)
Taxes and fees with the Regulatory Authority |  | (155,996) |  | (571) |  | (1,622) | ​ | — |  | (158,189) |  | (174,360) |  | (198,619)
Commissions and advertising |  | — |  | — |  | (120,602) | ​ | — |  | (120,602) |  | (137,536) |  | (147,962)
Cost of equipment |  | (111,078) |  | — |  | — | ​ | — |  | (111,078) |  | (107,560) |  | (127,151)
Programming and content costs |  | (116,172) |  | — |  | — | ​ | — |  | (116,172) |  | (142,441) |  | (175,606)
Bad debt expenses |  | — |  | — |  | (44,652) | ​ | — |  | (44,652) |  | (57,118) |  | (48,424)
Other operating expenses |  | (57,055) |  | (10,472) |  | (27,513) | ​ | — |  | (95,040) |  | (113,499) |  | (128,490)
Depreciation, amortization and impairment of Fixed Assets |  | (550,034) |  | (100,798) |  | (53,315) | ​ | (314) |  | (704,461) |  | (1,542,467) |  | (822,272)
Total as of 12.31.2023 |  | (1,441,302) | ​ | (266,448) | ​ | (476,102) | ​ | (314) | ​ | (2,184,166) | ​ | ​ | ​ | ​
Total as of 12.31.2022 |  | (1,588,132) |  | (299,123) |  | (535,459) | ​ | (766,483) |  | ​ |  | (3,189,197) |  | ​
Total as of 12.31.2021 |  | (1,780,112) |  | (251,138) |  | (558,911) | ​ | (7,788) |  | ​ |  | ​ |  | (2,597,949)
​
Schedule of Future minimum lease payments on non cancellable operating lease agreements | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Less than |  | ​ |  | More than 5 |  | ​
​ | ​ | 1 year | ​ | 1‑5 years | ​ | years | ​ | Total
2023 | ​ | 1,765 | ​ | 3,858 | ​ | 1,483 | ​ | 7,106
2022 | ​ | 2,033 | ​ | 414 | ​ | — | ​ | 2,447
2021 | ​ | 2,644 | ​ | 863 | ​ | — | ​ | 3,507
​

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