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EXPENSES BY NATURE | 12 Months Ended
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Dec. 31, 2023
EXPENSES BY NATURE |
EXPENSES BY NATURE | NOTE 30 — 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: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
Depreciation and amortization |  | (3,047,212) |  | (2,866,699) |  | (2,658,561)
Labor expenses |  | (7,653,352) |  | (7,367,601) |  | (7,249,811)
Raw material and consumption material |  | (42,523,164) |  | (48,606,561) |  | (43,720,989)
Freight |  | (4,360,264) |  | (4,820,294) |  | (3,898,360)
Other expenses/income, net |  | (1,707,334) |  | (2,151,429) |  | (1,585,863)
Eletrobras compulsory loan recovery |  | — |  | — |  | 1,391,280
Results in operations with subsidiary and joint ventures |  | — |  | — |  | (162,913)
​ | ​ | (59,291,326) | ​ | (65,812,584) | ​ | (57,885,217)
Classified as: |  |  |  |  |  |
Cost of sales |  | (57,583,992) |  | (63,661,156) |  | (57,527,721)
Selling expenses |  | (716,195) |  | (733,026) |  | (715,830)
General and administrative expenses |  | (1,491,441) |  | (1,454,592) |  | (1,390,121)
Other operating income |  | 1,033,506 |  | 246,313 |  | 979,760
Other operating expenses |  | (522,476) |  | (210,042) |  | (460,029)
Eletrobras compulsory loan recovery | ​ | — | ​ | — | ​ | 1,391,280
Results in operations with subsidiary and joint ventures |  | — |  | — |  | (162,913)
Impairment of financial assets |  | (10,728) |  | (81) |  | 357
​ | ​ | (59,291,326) | ​ | (65,812,584) | ​ | (57,885,217)
​

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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 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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