Company: TCMFF
Filing Date: 2025-05-19
Form Type: 6-K
Source: 0001104659-25-050264
Chunk: 43

Company: TELECOM ARGENTINA SA
Filing Date: 2025-05-19
Form: 6-K
Chunk 43
---
, using the straight-line method over their estimated useful lives, which are determined based on technical studies
that are periodically reviewed in accordance with technological advances and the dismantling rate, as detailed below:

|                                          |     | Estimated useful life (in 
 years)                    |        |
| Buildings and constructions              |     |                           |     50 |
| Networks                                 |     |                           | 7 - 10 |
| Technical facilities and machinery       |     |                           | 3 - 15 |
| Furniture and utensils, tools and others |     |                           |  3 - 5 |

| d) | Investment Properties |

TMA records investment properties - those held
to earn rental income, for capital appreciation, or both - at cost less accumulated depreciation. TMA’s investment properties primarily
consist of land and buildings. These properties are not occupied by TMA for its own operations.

Investment properties are initially measured at
cost. After initial recognition, they are carried at cost less accumulated depreciation.

The Company depreciates its investment properties
on a straight-line basis, with an estimated useful life of 50 years, determined based on technical studies that are periodically reviewed.

| e) | Assets Classified as Held for Sale |

The Company values its non-current assets at the
lower of their carrying amount or their fair value less costs to sale. Assets are classified as held for sale if it is expected that their
carrying amounts will be recovered primarily through sale, rather than through continued use.

| f) | Recoverability of the Value of Non-current Assets |

At each reporting period, the presence of any
indications of possible impairment of non-current assets is assessed, or if there are certain events or changes indicating that the carrying
amount might not be fully recoverable. Additionally, given that impairments have been recognized on the Company's non-current assets during
the years 2020 and 2022, the presence of indications that the recorded losses could be reversed is also evaluated. Upon the presence of
such indications (both of additional impairment and recovery of previously recognized impairments) or, in the case of assets subject to
an annual impairment test for having an indefinite useful life, the recoverable amount is estimated. The recoverable amount of an asset
is the higher of its fair value (less selling costs) and its value in use. Such value in use is determined by discounting the estimated
future cash flows, net of tax effects, using an after-tax discount rate reflecting the time value of money