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Cost of sales

12 Months Ended

Dec. 31, 2023

Cost of sales

Cost of sales

25.Cost of sales


		2023		2022		2021
Variable costs
Imported products (1)		24,204,342		31,230,405		16,944,375
Purchases of crude		13,389,646		16,223,628		10,015,898
Purchases of hydrocarbons – ANH (2)		8,518,700		9,219,215		5,611,153
Depreciation amortization and depletion		8,125,774		6,774,770		6,328,144
Electric energy		2,294,253		1,540,452		1,087,269
Taxes and economic rights		1,712,283		1,510,265		1,125,761
Process materials		1,563,802		1,260,608		906,500
Purchases of other products and natural gas		1,201,349		1,244,765		811,024
Hydrocarbon transport services		1,586,553		1,219,818		917,552
Services contracted in associations		284,104		311,107		267,934
Others (3)		1,151,536		(2,354,814)		(3,009,700)
		64,032,342		68,180,219		41,005,910
Fixed costs
Depreciation and amortization		5,079,308		4,635,601		3,270,735
Maintenance		4,642,710		3,771,137		2,637,857
Labor costs		3,976,370		3,436,167		2,596,947
Construction services		2,600,184		2,802,486		732,723
Services contracted		3,523,125		2,870,890		2,023,277
Services contracted in associations		1,467,693		1,566,562		1,286,291
Taxes and contributions		1,123,475		914,455		1,060,123
Materials and operating supplies		880,729		684,679		561,182
Hydrocarbon transport services		249,414		179,082		57,855
General costs		602,848		416,870		348,876
		24,145,856		21,277,929		14,575,866
		88,178,198		89,458,148		55,581,776

(1)	Imported products correspond mainly to mid-distillates, gasolines and naphtha, the variation occurs due to lower requirements due to greater operations in refineries.

(2)	Corresponds to purchases of crude oil by Ecopetrol Business Group from the National Hydrocarbons Agency (ANH, by its acronym in Spanish) derived from national production.

(3)	Corresponds to i) result of the process of use and valuation of core inventories, ii) measurement at net realizable value, and iii) other capitalizable charges to projects.