Schedule of depreciation and estimated useful lives of property, plant and equipment


		Estimated Useful Life (in years)
Real Estate		5 - 50
Fixed Network and Transportation		4 - 20
Mobile Network Access		3 – 7
Tower and Pole		10 – 20
Switching Equipment		2 – 7
Computer Equipment		3 – 5
Vehicles		5
Goods lent to customers at no cost		2 – 4
Power Equipment and Installations		2 – 12
Machinery, diverse equipment and tools		5 – 10

Schedule of impairment recognized by concept


	As of December 31,
	2023	2022	2021

	Gain (loss)
Return of radioelectric spectrum (See Note 2.e.i)	—	(8,330)	—
Brands Cablevisión and Fibertel (a)	—	—	(2,719)
Assets classified as held for sale (See Note 3.j)	(138)	(5,527)	—
Telecom Goodwill (See Note 3.u.1)	—	(759,523)	—
Goodwill allocated to subsidiaries	—	(199)	(4,045)
Others (b)	(176)	7,096	(1,024)
Total	(314)	(766,483)	(7,788)

a)

Impairment recognized as a result of the Company’s decision to discontinue the use of those brands, unifying all the customers of those services under the brands Flow and Personal in order to simplify the brand portfolio and to consolidate a new visual identity as an institution itself and of its products and services.

b)	In 2022, it includes recovery of provisions for $6,773 million related to works in progress that were completed during that fiscal year.

Schedule of new standards and interpretations issued by the IASB applied by the company

The Company has applied the following new standards and amendments for the first time from January 1, 2023:


Standards and amendments	Description	Mandatory application date for years beginning on or after
Amendments to IAS 1	Information relating to material accounting policies	January 1, 2023
Amendments to IAS 8	Definition of accounting estimate	January 1, 2023
Amendments to IAS 12	Deferred tax – recognition of assets and liabilities arising from a single transaction	January 1, 2023
Amendments to IAS 12	International Tax Reform – Pillar Two Model Rules	January 1, 2023