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EXPENSES BY NATURE (Tables)

12 Months Ended

Dec. 31, 2023

EXPENSES BY NATURE

Schedule of expenses classified by nature


		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)