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ADDITIONAL INFORMATION ON COST OF SALES AND OPERATING EXPENSES BY NATURE | 12 Months Ended
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Dec. 31, 2025
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 accounts of the income statement for the years ended in December 31, 2025, 2024 and 2023:
Schedule of depreciation, amortization and impairment expenses |  |  |  |  |  |  |
| Depreciation and impairment of property, plant and equipment |  | Amortization of intangible assets
| 2025 | 2024 | 2023 |  | 2025 | 2024 | 2023
Cost of sales (i) | 3,661.8 | 3,939.4 | 3,552.5 |  | 23.6 | 17.4 | 13.2
Distribution expenses | 1,164.6 | 1,172.6 | 1,098.3 |  | - | - | -
Commercial expenses | 527.2 | 615.0 | 613.7 |  | 194.4 | 206.7 | 148.6
Administrative expenses | 539.8 | 514.2 | 464.1 |  | 718.4 | 622.9 | 524.8
| 5,893.4 | 6,241.2 | 5,728.6 |  | 936.4 | 847.0 | 686.6
(i) |  | These amounts added to R$2,944.6 (R$2,796.1 and R$2,629.6 as at December 31, 2024 and 2023, respectively) mentioned in note 9 - Payroll and related benefits, total R$6,630.0 (R$6,752.9 and R$6,195.3 as at December 31, 2024 and 2023, respectively). The remaining balance of R$36,234.1 (R$36,862.2 and R$33,096.3 as at December 31, 2024 and 2023, respectively), recorded in the cost of sales, corresponds to other production costs.

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