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

 

             
  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.