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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2023
INTANGIBLE ASSETS |
Schedule of Intangible assets | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2023 |  | 2022
Intangible assets |  | 940,344 |  | 827,332
Impairment allowance |  | (33,918) |  | (33,843)
​ |  | 906,426 |  | 793,489
​
Summary of nature and movements of intangible assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross value as of | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Gross value as of
​ | ​ | December 31, | ​ | ​ | ​ | Currency translation | ​ | ​ | ​ | ​ | ​ | December 31,
​ |  | 2022 |  | CAPEX |  | adjustments |  | Transfers |  | Decreases |  | 2023
5G licenses | ​ | — | ​ | 173,373 | ​ | — | ​ | — | ​ | — | ​ | 173,373
3G/4G licenses |  | 383,661 | ​ | — |  | — |  | — |  | — |  | 383,661
PCS and SRCE licenses (Argentina) |  | 202,076 | ​ | — |  | — |  | — |  | — |  | 202,076
Núcleo´s licenses |  | 48,358 | ​ | 637 |  | 2,625 |  | — |  | — |  | 51,620
Customer relationship |  | 269,888 | ​ | — |  | 739 |  | — |  | — |  | 270,627
Brands |  | 254,767 | ​ | — |  | — |  | — |  | — |  | 254,767
Incremental Cost from the acquisitions of contracts | ​ | 26,003 | ​ | 5,310 | ​ | (10) | ​ | — | ​ | (13,380) | ​ | 17,923
Content activation | ​ | 2,314 | ​ | 1,481 | ​ | — | ​ | — | ​ | — | ​ | 3,795
Internally generated software | ​ | 25,426 | ​ | 14,811 | ​ | — | ​ | 92 | ​ | — | ​ | 40,329
Other |  | 16,186 | ​ | 2,351 |  | 463 |  | (92) |  | — |  | 18,908
Total |  | 1,228,679 | ​ | 197,963 |  | 3,817 |  | — |  | (13,380) |  | 1,417,079
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Accumulated | ​ | Net carrying
​ | ​ | amortization as of | ​ | ​ | ​ | Currency | ​ | ​ | ​ | ​ | ​ | amortization as of | ​ | value as of
​ | ​ | December 31, | ​ | ​ | ​ | translation | ​ | ​ | ​ | ​ | ​ | December 31, | ​ | December 31,
​ |  | 2022 |  | Amortization |  | adjustments | ​ | Transfers |  | Decreases |  | 2023 |  | 2023
5G licenses | ​ | — | ​ | (2,167) | ​ | — | ​ | — | ​ | — | ​ | (2,167) | ​ | 171,206
3G/4G licenses |  | (126,915) | ​ | (26,122) |  | — | ​ | — |  | — |  | (153,037) |  | 230,624
PCS and SRCE licenses (Argentina) |  | — | ​ | — |  | — | ​ | — |  | — |  | — |  | 202,076
Núcleo´s licenses |  | (10,183) | ​ | (1,065) |  | (503) | ​ | — |  | — |  | (11,751) |  | 39,869
Customer relationship |  | (214,330) | ​ | (42,711) |  | (214) | ​ | — |  | — |  | (257,255) |  | 13,372
Brands |  | (2,055) | ​ | — |  | — | ​ | — |  | — |  | (2,055) |  | 252,712
Incremental Cost from the acquisitions of contracts | ​ | (15,705) | ​ | (8,808) | ​ | (67) | ​ | — | ​ | 13,380 | ​ | (11,200) | ​ | 6,723
Content activation | ​ | (1,127) | ​ | (1,543) | ​ | — | ​ | — | ​ | — | ​ | (2,670) | ​ | 1,125
Internally generated software | ​ | (20,083) | ​ | (1,982) | ​ | — | ​ | (18) | ​ | — | ​ | (22,083) | ​ | 18,246
Other |  | (10,949) | ​ | (3,510) |  | (76) | ​ | 18 |  | — |  | (14,517) |  | 4,391
Total |  | (401,347) | ​ | (87,908) |  | (860) | ​ | — |  | 13,380 |  | (476,735) |  | 940,344
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross value as of | ​ | ​ | ​ | ​ | ​ | Currency | ​ | ​ | ​ | Gross value as
​ | ​ | December 31, | ​ | Incorporation | ​ | ​ | ​ | translation | ​ | ​ | ​ | of December 31,
​ |  | 2021 |  | by acquisition |  | CAPEX |  | adjustments |  | Decreases (1) |  | 2022
3G/4G licenses |  | 426,354 |  | — |  | 3,345 |  | — |  | (46,038) |  | 383,661
PCS and SRCE licenses (Argentina) |  | 202,076 |  | — |  | — |  | — |  | — |  | 202,076
Núcleo´s licenses |  | 48,816 |  | — |  | 853 |  | (1,311) |  | — |  | 48,358
Customer relationship |  | 269,041 |  | 1,233 |  | — |  | (386) |  | — |  | 269,888
Brands |  | 254,636 |  | 131 |  | — |  | — |  | — |  | 254,767
Incremental Cost from the acquisitions of contracts |  | 30,742 |  | — |  | 10,348 |  | (174) |  | (14,913) |  | 26,003
Content activation | ​ | 819 | ​ | — | ​ | 1,495 | ​ | — | ​ | — | ​ | 2,314
Internally generated software | ​ | 22,365 | ​ | — | ​ | 3,061 | ​ | — | ​ | — | ​ | 25,426
Other |  | 16,171 |  | — |  | 199 |  | (184) |  | — |  | 16,186
Total |  | 1,271,020 |  | 1,364 |  | 19,301 |  | (2,055) |  | (60,951) |  | 1,228,679
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​ | (111,749) |  | (26,529) | ​ | — |  | 11,363 |  | (126,915) |  | 256,746
PCS and SRCE licenses (Argentina) | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 202,076
Núcleo´s licenses | ​ | (8,159) |  | (2,043) | ​ | 19 |  | — |  | (10,183) |  | 38,175
Customer relationship | ​ | (171,371) | ​ | (42,968) | ​ | 9 | ​ | — | ​ | (214,330) | ​ | 55,558
Brands | ​ | (2,055) |  | — | ​ | — |  | — |  | (2,055) |  | 252,712
Incremental Cost from the acquisitions of contracts | ​ | (17,542) | ​ | (13,079) | ​ | 3 | ​ | 14,913 | ​ | (15,705) | ​ | 10,298
Content activation | ​ | (436) | ​ | (691) | ​ | — | ​ | — | ​ | (1,127) | ​ | 1,187
Internally generated software | ​ | (19,806) | ​ | (277) | ​ | — | ​ | — | ​ | (20,083) | ​ | 5,344
Other | ​ | (7,321) | ​ | (3,628) | ​ | — | ​ | — | ​ | (10,949) | ​ | 5,236
Total | ​ | (338,439) |  | (89,215) | ​ | 31 |  | 26,276 |  | (401,347) | ​ | 827,332
(1)Includes $(32,873) million corresponding to the return of spectrum mentioned in Note 2.e.i). ​
Schedule of movements in the impairment of Intangible assets | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ |  | 2023 |  | 2022
At the beginning of the year |  | (33,843) |  | (58,386)
Increases (*) |  | (75) |  | (8,330)
Uses (*) | ​ | — | ​ | 32,873
At the end of the year |  | (33,918) |  | (33,843)
(*)In 2022 corresponds to the return of spectrum mentioned in Note 2.e.i).

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