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EXPENSES BY NATURE | 12 Months Ended
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Dec. 31, 2019
EXPENSES BY NATURE |
EXPENSES BY NATURE | NOTE 31 — EXPENSES BY NATURE The Company opted to present its Consolidated Income Statement by function. As required by IAS 1, the expenses classified by nature is as follows:
|  | 2019 |  | 2018 |  | 2017
Depreciation and amortization |  | (2,074,295) |  | (1,891,814) |  | (2,092,551)
Labor expenses |  | (5,175,373) |  | (5,724,352) |  | (5,514,721)
Raw material and consumption material |  | (25,890,618) |  | (29,623,418) |  | (23,423,950)
Freight |  | (2,300,439) |  | (2,770,516) |  | (2,281,773)
Impairment of non-financial assets |  | — |  | — |  | (1,114,807)
Gains and losses on assets held for sale and sales of interest in subsidiaries |  | — |  | (414,507) |  | (721,682)
Reversal of provision for tax liabilities, net |  | — |  | — |  | 929,711
Other expenses/income, net |  | (1,002,301) |  | (1,697,786) |  | (1,563,177)
|  | (36,443,026) |  | (42,122,393) |  | (35,782,950)
Classified as: |  |  |  |  |  |
Cost of sales |  | (35,440,726) |  | (40,010,100) |  | (33,312,995)
Selling expenses |  | (476,339) |  | (570,431) |  | (524,965)
General and administrative expenses |  | (954,117) |  | (1,082,449) |  | (1,129,943)
Other operating income |  | 636,847 |  | 235,421 |  | 260,618
Other operating expenses |  | (187,647) |  | (270,413) |  | (168,887)
Impairment of financial assets |  | (21,044) |  | (9,914) |  | —
Impairment of non-financial assets |  | — |  | — |  | (1,114,807)
Gains and losses on assets held for sale and sales of interest in subsidiaries |  | — |  | (414,507) |  | (721,682)
Reversal of provision for tax liabilities, net |  | — |  | — |  | 929,711
|  | (36,443,026) |  | (42,122,393) |  | (35,782,950)

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- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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