Inventory is stated at the average cost of acquisition. A loss is recognized to adjust the cost of handsets and accessories to the net realizable value (selling price) when this amount is less than the average acquisition cost.
| 2017 | 2016 | |||
| Mobile handsets and tablets | 107,195 | 132,857 | ||
| Accessories and other | 16,156 | 18,115 | ||
| TIM SIM cards | 10,548 | 13,114 | ||
| 133,899 | 164,086 | |||
| Losses on adjustment to realizable amount | (10,114) | (20,152) | ||
| 123,785 | 143,934 |