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ADDITIONAL INFORMATION ON COST OF SALES AND OPERATING EXPENSES BY NATURE | 12 Months Ended
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Dec. 31, 2022
Additional Information On Cost Of Sales And Operating Expenses By Nature |
ADDITIONAL INFORMATION ON COST OF SALES AND OPERATING EXPENSES BY NATURE |
10. | ADDITIONAL INFORMATION ON COST OF SALES AND OPERATING EXPENSES BY NATURE
Depreciation, amortization and impairment expenses are included in the following income statement accounts for the years ended in December 31, 2022, 2021 and 2020:
Schedule of Depreciation, amortization and impairment expenses |  |  |  |  |  |  |
| Depreciation and impairment of property, plant and equipment |  | Amortization of intangible assets
| 2022 | 2021 | 2020 |  | 2022 | 2021 | 2020
Cost of sales (i) | 3,413.3 | 3,326.6 | 2,980.4 |  | 16.4 | 16.4 | 15.7
Distribution expenses | 893.5 | 654.1 | 441.7 |  | - | - | -
Sales and marketing expenses | 660.7 | 700.3 | 787.9 |  | 113.2 | 84.3 | 219.9
Administrative expenses | 474.4 | 331.4 | 453.6 |  | 372.6 | 304.2 | 276.1
| 5,441.9 | 5,012.4 | 4,663.6 |  | 502.2 | 404.9 | 511.7
(i) | These amounts added to R$2,510.4 (R$2,247.9 and R$2,175.1 as at December 31, 2021 and 2020, respectively) mentioned in Note 9 - Payroll and related benefits, total R$5,940.1 (R$5,591.0 and R$5,171.2 as at December 31, 2021 and 2020, respectively). The remaining amount of R$34,482.0 (R$30,068.7 and R$21,894.9 as at December 31, 2021 and 2020, respectively), recorded in the cost of sales, refers to other production costs.

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- Definition The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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