Company: TCMFF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001104659-25-019133
Chunk: 288

Company: TELECOM ARGENTINA SA
Filing Date: 2025-02-28
Form: 20-F
Item: Item 18
Chunk 288
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 the ordinary course of business less the applicable variable sale costs.
The estimate of the Allowance for obsolescence of inventories is determined for those assets that, at year end, due to the advancement of technology and/or slow rotation, have lost their value.
The value of inventories does not exceed its recoverable value at the end of the year.
h)    PP&E
PP&E is measured at acquisition and/or construction cost restated for inflation less accumulated depreciation and impairment losses. Acquisition cost includes expenditure that is directly attributable to the acquisition of the items.
Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognised when replaced. All other repairs and maintenance are charged to profit or loss during the reporting period in which they are incurred. 
Gains and losses on disposals are determined by comparing proceeds with carrying amount. These are included in profit or loss within “Other operating expenses”.

F-

TELECOM ARGENTINA S.A.

Depreciation of PP&E is calculated on a straight-line basis over the ranges of estimated useful lives of each class of assets. The ranges of the estimated useful lives of the main classes of PP&E are the following:
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​                                            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
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The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.
i)    Intangible Assets
Intangible assets are valued at their restated for inflation cost, less accumulated amortization (in the case of intangible assets with a finite useful life) and impairment losses, if any.
Intangible assets comprise the following:
- Incremental Costs from the Acquisition of Contracts: These costs are capitalized as int