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ADDITIONAL INFORMATION ON COST OF SALES AND OPERATING EXPENSES BY NATURE
 12 Months Ended
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:

 

               
  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.