Expenses Classified by Nature

12 Months Ended

Dec. 31, 2022

43.	Expenses Classified by Nature

Expenses classified by nature for the years ended December 31, 2020, 2021 and 2022 are as follows:


		2020
		Selling and administrative expenses		Cost of sales		Total

		In millions of won
Raw materials used	￦		—		13,544,410		13,544,410
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		—		20648
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		51,804,179		54,482,622


		2021
		Selling and administrative expenses		Cost of sales		Total

		In millions of won
Raw materials used	￦		—		18,660,477		18,660,477
Salaries			1,121,188		4,276,494		5,397,682
Retirement benefit expense			113,127		488,263		601,390
Welfare and benefit expense			155,558		570,440		725,998
Insurance expense			17,909		104,544		122,453
Depreciation			219,427		11,551,897		11,771,324
Amortization of intangible assets			91,428		74,733		166,161
Bad debt expense			17,968		—		17,968
Commission			410,287		307,272		717,559
Advertising expense			29,230		9,552		38,782
Training expense			4,923		13,283		18,206
Vehicle maintenance expense			8,849		8,152		17,001
Publishing expense			3,568		3,310		6,878
Business promotion expense			3,522		3,777		7,299
Rent expense			43,650		194,234		237,884
Telecommunication expense			8,569		10,959		19,528
Transportation expense			870		53,365		54,235
Taxes and dues			93,446		529,380		622,826
Expendable supplies expense			9,052		41,414		50,466
Water, light and heating expense			12,351		43,025		55,376
Repairs and maintenance expense			123,134		2,494,861		2,617,995
Ordinary development expense			213,936		475,461		689,397
Travel expense			11,099		67,103		78,202
Clothing expense			10,540		7,994		18,534
Survey and analysis expense			889		3,992		4,881
Membership fee			1,331		8,492		9,823
Power purchase			—		21,619,039		21,619,039
Others			149,945		2,022,777		2,172,722

	￦		2,875,796		63,644,290		66,520,086


		2022
		Selling and administrative expenses		Cost of sales		Total

		In millions of won
Raw materials used	￦		—		34,832,581		34,832,581
Salaries			1,142,360		4,329,099		5,471,459
Retirement benefit expense			109,758		505,612		615,370
Welfare and benefit expense			155,781		540,058		695,839
Insurance expense			20,835		106,672		127,507
Depreciation			244,676		12,056,455		12,301,131
Amortization of intangible assets			85,661		70,499		156,160
Bad debt expense			23,634		—		23,634
Commission			420,390		351,557		771,947
Advertising expense			33,739		10,552		44,291
Training expense			7,327		14,813		22,140
Vehicle maintenance expense			10,749		10,275		21,024
Publishing expense			3,732		3,014		6,746
Business promotion expense			3,198		3,340		6,538
Rent expense			47,680		186,439		234,119
Telecommunication expense			7,945		9,677		17,622
Transportation expense			1,012		113,845		114,857
Taxes and dues			122,177		554,320		676,497
Expendable supplies expense			9,617		47,159		56,776
Water, light and heating expense			17,950		60,002		77,952
Repairs and maintenance expense			152,449		2,586,975		2,739,424
Ordinary development expense			213,932		513,878		727,810
Travel expense			16,062		78,999		95,061
Clothing expense			13,044		8,778		21,822
Survey and analysis expense			1,126		4,322		5,448
Membership fee			1,469		16,912		18,381
Power purchase			—		41,984,858		41,984,858
Others			143,119		1,902,903		2,046,022

	￦		3,009,422		100,903,594		103,913,016