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OPERATING EXPENSES (Tables)

12 Months Ended

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