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INTANGIBLE ASSETS (Tables)

12 Months Ended

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

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​

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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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