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Expenses by nature (Tables)
 12 Months Ended
Dec. 31, 2017
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Summary of Expenses by Cost of Sales

Breakdown of expenses by nature for the years ended 31 December 2017, 2016 and 2015 is as follows:

Cost of revenue:

 

     2017      2016      2015  

Depreciation and amortization (*)

      (2,596,980 )       (2,203,351 )       (1,667,750 ) 

Treasury share

      (1,669,807 )       (1,491,503 )       (1,418,683 ) 

Interconnection and termination expenses

      (1,607,079 )       (1,420,233 )       (1,326,990 ) 

Radio expenses

      (1,123,668 )       (1,057,618 )       (911,454 ) 

Employee benefit expenses

      (1,046,544 )       (859,143 )       (734,725 ) 

Cost of goods sold

      (870,226 )       (551,656 )       (250,779 ) 

Cost of revenue from financial services

      (270,366 )       (68,546 )       —    

Universal service fund

      (221,431 )       (192,045 )       (182,508 ) 

Transmission expenses

      (218,221 )       (139,185 )       (113,574 ) 

Roaming expenses

      (177,258 )       (128,429 )       (108,102 ) 

Billing and archiving expenses

      (55,185 )       (61,647 )       (55,056 ) 

Others

      (1,493,409 )       (1,063,251 )       (999,862 ) 
  

 

 

     

 

 

     

 

 

  
     (11,350,174 )       (9,236,607 )       (7,769,483 ) 
  

 

 

     

 

 

     

 

 

  

 

  (*) As at 31 December 2017, depreciation and amortization expenses includes depreciation and amortization expenses related to the financial services amounting to TL 6,343 (31 December 2016: 1.677 TL).
Summary of Expenses by Nature Selling and Marketing Expenses

Selling and marketing expenses:

 

     2017      2016      2015  

Selling expenses

      (898,936 )       (757,869 )       (783,234 ) 

Marketing expenses

      (532,989 )       (518,382 )       (428,596 ) 

Employee benefit expenses

      (394,421 )       (354,380 )       (381,582 ) 

Frequency usage fees related to prepaid subscribers

      (82,994 )       (186,530 )       (191,408 ) 

Others

      (96,080 )       (93,786 )       (117,039 ) 
  

 

 

     

 

 

     

 

 

  
     (2,005,420 )       (1,910,947 )       (1,901,859 ) 
  

 

 

     

 

 

     

 

 

  
Summary of Expenses by Nature Administrative Expenses

Administrative expenses:

 

     2017      2016      2015  

Employee benefit expenses

      (346,151 )       (277,438 )       (240,305 ) 

Consultancy expenses

      (50,247 )       (54,315 )       (43,995 ) 

Rent expenses

      (36,280 )       (30,314 )       (23,924 ) 

Net impairment expense recognized on receivables

      (36,278 )       (211,384 )       (196,588 ) 

Travel and entertainment expenses

      (30,957 )       (18,913 )       (13,484 ) 

Maintenance and repair expenses

      (24,342 )       (20,315 )       (23,424 ) 

Collection expenses

      (20,415 )       (20,827 )       (17,533 ) 

Other

      (100,526 )       (88,343 )       (66,026 ) 
  

 

 

     

 

 

     

 

 

  
     (645,196 )       (721,849 )       (625,279 )