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EXPENSES BY NATURE
12 Months Ended
Dec. 31, 2021
EXPENSES BY NATURE  
EXPENSES BY NATURE

NOTE 29 — EXPENSES BY NATURE

The Company opted to present its Consolidated Income Statement by function. As required by IAS 1, the expenses classified by nature are as follows:

    

2021

    

2020

    

2019

Depreciation and amortization

 

(2,658,561)

 

(2,499,104)

 

(2,074,295)

Labor expenses

 

(7,249,811)

 

(5,867,265)

 

(5,175,373)

Raw material and consumption material

 

(43,720,989)

 

(26,945,440)

 

(25,890,618)

Freight

 

(3,898,360)

 

(2,572,293)

 

(2,300,439)

Other expenses/income, net

 

(1,585,863)

 

(476,818)

 

(1,002,301)

Eletrobras compulsory loan recovery

 

1,391,280

 

 

Results in operations with subsidiary and joint ventures

 

(162,913)

 

 

Impairment of non-financial assets

 

 

(411,925)

 

(57,885,217)

(38,772,845)

(36,443,026)

Classified as:

 

  

 

  

 

  

Cost of sales

 

(57,527,721)

 

(37,884,102)

 

(35,440,726)

Selling expenses

 

(715,830)

 

(512,950)

 

(476,339)

General and administrative expenses

 

(1,390,121)

 

(1,017,435)

 

(954,117)

Other operating income

 

979,760

 

1,763,684

 

636,847

Other operating expenses

 

(460,029)

 

(645,985)

 

(187,647)

Eletrobras compulsory loan recovery

1,391,280

Results in operations with subsidiary and joint ventures

 

(162,913)

 

 

Impairment of financial assets

 

357

 

(64,132)

 

(21,044)

Impairment of non-financial assets

 

(411,925)

 

(57,885,217)

(38,772,845)

(36,443,026)