XML 155 R141.htm IDEA: XBRL DOCUMENT
v3.24.1

OPERATING EXPENSES - Expenses disclosed per function (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | $ (514,462) | $ (568,830) | $ (556,999)
Interconnection costs and other telecommunication charges | (60,793) | (69,927) | (92,578)
Fees for services, maintenance, materials and supplies | (258,717) | (275,459) | (299,848)
Taxes and fees with the Regulatory Authority | (158,189) | (174,360) | (198,619)
Commissions and advertising | (120,602) | (137,536) | (147,962)
Cost of equipment | (111,078) | (107,560) | (127,151)
Programming and content costs | (116,172) | (142,441) | (175,606)
Bad debt expenses | (44,652) | (57,118) | (48,424)
Other operating expenses | (95,040) | (113,499) | (128,490)
Depreciation, amortization and impairment of Fixed Assets | (704,461) | (1,542,467) | (822,272)
Total operating expense | (2,184,166) | (3,189,197) | (2,597,949)
Operating costs |  |  |
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | (278,403) |  |
Interconnection costs and other telecommunication charges | (60,793) |  |
Fees for services, maintenance, materials and supplies | (111,771) |  |
Taxes and fees with the Regulatory Authority | (155,996) |  |
Cost of equipment | (111,078) |  |
Programming and content costs | (116,172) |  |
Other operating expenses | (57,055) |  |
Depreciation, amortization and impairment of Fixed Assets | (550,034) |  |
Total operating expense | (1,441,302) | (1,588,132) | (1,780,112)
Administration costs |  |  |
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | (112,373) |  |
Fees for services, maintenance, materials and supplies | (42,234) |  |
Taxes and fees with the Regulatory Authority | (571) |  |
Other operating expenses | (10,472) |  |
Depreciation, amortization and impairment of Fixed Assets | (100,798) |  |
Total operating expense | (266,448) | (299,123) | (251,138)
Commercialization costs zation costs |  |  |
IFRS Statement [Line Items] |  |  |
Employee benefit expenses and severance payments | (123,686) |  |
Fees for services, maintenance, materials and supplies | (104,712) |  |
Taxes and fees with the Regulatory Authority | (1,622) |  |
Commissions and advertising | (120,602) |  |
Bad debt expenses | (44,652) |  |
Other operating expenses | (27,513) |  |
Depreciation, amortization and impairment of Fixed Assets | (53,315) |  |
Total operating expense | (476,102) | (535,459) | (558,911)
Other expenses |  |  |
IFRS Statement [Line Items] |  |  |
Depreciation, amortization and impairment of Fixed Assets | (314) |  |
Total operating expense | $ (314) | $ (766,483) | $ (7,788)

X
- Definition The amount of expense arising from communication. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CommunicationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of merchandise that was sold during the period and recognised as an expense. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CostOfMerchandiseSold
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_102&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_104&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_EmployeeBenefitsExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of all operating expenses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OperatingExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherOperatingIncomeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of tax expense exclusive of income tax expense. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TaxExpenseOtherThanIncomeTaxExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expenses relating to commissions and advertising. + References No definition available. + Details
Name: | teo_CommissionsAndAdvertisingExpenses
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expenses for fees for services, maintenance, materials and supplies. + References No definition available. + Details
Name: | teo_FeesForServicesMaintenanceMaterialsAndSuppliesExpense
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. + References No definition available. + Details
Name: | teo_IfrsStatementLineItems
Namespace Prefix: | teo_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of expenses relating to programming and content telecasting. + References No definition available. + Details
Name: | teo_ProgrammingAndContentCosts
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | teo_IfrsIncomeStatementLocationAxis=teo_OperatingCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | teo_IfrsIncomeStatementLocationAxis=teo_AdministrationCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | teo_IfrsIncomeStatementLocationAxis=teo_CommercializationCostMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | teo_IfrsIncomeStatementLocationAxis=teo_OtherExpensesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |