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Expenses Classified by Nature

12 Months Ended

Dec. 31, 2020

43.

Expenses Classified by Nature

Expenses classified by nature for the years ended December 31, 2018, 2019 and 2020 are as follows:


		2018
		Selling and administrative expenses		Cost of sales		Total
		In millions of won
Raw materials used	￦		—		19,537,928		19,537,928
Salaries			757,819		3,478,804		4,236,623
Retirement benefit expense			65,107		375,505		440,612
Welfare and benefit expense			132,089		464,483		596,572
Insurance expense			12,181		93,876		106,057
Depreciation			214,499		9,683,887		9,898,386
Amortization of intangible assets			54,153		64,785		118,938
Bad debt expense			39,784		—		39,784
Commission			714,096		475,188		1,189,284
Advertising expense			30,894		9,419		40,313
Training expense			6,277		14,096		20,373
Vehicle maintenance expense			10,148		7,809		17,957
Publishing expense			3,307		3,530		6,837
Business promotion expense			2,785		3,860		6,645
Rent expense			42,851		171,132		213,983
Telecommunication expense			23,505		82,568		106,073
Transportation expense			686		4,537		5,223
Taxes and dues			46,424		440,317		486,741
Expendable supplies expense			6,166		31,844		38,010
Water, light and heating expense			12,629		34,640		47,269
Repairs and maintenance expense			62,580		2,156,668		2,219,248
Ordinary development expense			215,494		508,394		723,888
Travel expense			14,363		67,064		81,427
Clothing expense			10,108		4,368		14,476
Survey and analysis expense			705		3,929		4,634
Membership fee			1,043		11,563		12,606
Power purchase			—		18,307,289		18,307,289
Others			148,197		2,170,238		2,318,435

	￦		2,627,890		58,207,721		60,835,611


		2019
		Selling and administrative expenses			Cost of sales		Total
		In millions of won
Raw materials used	￦		—			17,084,029		17,084,029
Salaries			775,204			3,834,772		4,609,976
Retirement benefit expense			157,272			652,467		809,739
Welfare and benefit expense			120,463			443,482		563,945
Insurance expense			12,427			93,702		106,129
Depreciation			232,510			10,734,246		10,966,756
Amortization of intangible assets			76,547			80,368		156,915
Bad debt expense			(12,719	)		—		(12,719	)
Commission			632,849			378,861		1,011,710
Advertising expense			34,453			9,852		44,305
Training expense			7,174			16,903		24,077
Vehicle maintenance expense			9,525			7,652		17,177
Publishing expense			3,414			3,423		6,837
Business promotion expense			3,038			3,981		7,019
Rent expense			40,505			176,413		216,918
Telecommunication expense			8,451			11,034		19,485
Transportation expense			865			4,555		5,420
Taxes and dues			58,666			481,684		540,350
Expendable supplies expense			6,682			32,999		39,681
Water, light and heating expense			11,867			32,378		44,245
Repairs and maintenance expense			88,576			2,210,278		2,298,854
Ordinary development expense			224,463			511,252		735,715
Travel expense			15,652			68,581		84,233
Clothing expense			9,369			7,539		16,908
Survey and analysis expense			848			3,949		4,797
Membership fee			969			12,730		13,699
Power purchase			—			18,269,732		18,269,732
Others			150,506			2,612,973		2,763,479

	￦		2,669,576			57,779,835		60,449,411


		2020
		Selling and administrative expenses		Cost of sales		Total
		In millions of won
Raw materials used	￦		—		13,544,827		13,544,827
Salaries			1,095,183		4,183,454		5,278,637
Retirement benefit expense			103,967		458,029		561,996
Welfare and benefit expense			155,071		484,319		639,390
Insurance expense			10,178		93,130		103,308
Depreciation			218,103		11,151,393		11,369,496
Amortization of intangible assets			87,086		83,380		170,466
Bad debt expense			20,648		—		20,648
Commission			368,275		376,047		744,322
Advertising expense			29,559		8,161		37,720
Training expense			5,196		12,912		18,108
Vehicle maintenance expense			9,435		7,161		16,596
Publishing expense			3,677		3,524		7,201
Business promotion expense			3,614		3,720		7,334
Rent expense			36,337		191,073		227,410
Telecommunication expense			8,686		9,961		18,647
Transportation expense			1,007		10,362		11,369
Taxes and dues			62,828		492,203		555,031
Expendable supplies expense			8,029		36,966		44,995
Water, light and heating expense			11,749		31,209		42,958
Repairs and maintenance expense			79,185		2,465,716		2,544,901
Ordinary development expense			197,436		503,206		700,642
Travel expense			10,793		60,896		71,689
Clothing expense			14,834		8,116		22,950
Survey and analysis expense			826		3,746		4,572
Membership fee			1,274		13,130		14,404
Power purchase			—		15,725,220		15,725,220
Others			135,467		1,842,735		1,978,202

	￦		2,678,443		51,804,596		54,483,039