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ADDITIONAL INFORMATION ON COST OF SALES AND OPERATING EXPENSES BY NATURE (Tables) | 12 Months Ended
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Dec. 31, 2022
Additional Information On Cost Of Sales And Operating Expenses By Nature |
Schedule of Depreciation, amortization and impairment expenses |
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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