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25. Expenses by Nature

12 Months Ended

Dec. 31, 2017

Expenses By Nature

Expenses by Nature

The Company presents its expenses by function in the consolidated income statement and presents below its expenses by nature:

	2017		2016		2015
Raw materials and materials for use and consumption	71,521,652		69,173,511		67,763,793
Personnel expenses	2,231,556		2,042,985		1,950,776
Freight and storage	1,117,467		1,077,552		1,134,388
Depreciation and amortization	1,175,951		1,103,538		1,002,647
Advertising and marketing	192,441		200,011		177,336
Services provided by third parties	351,227		318,746		255,750
Lease of real estate and equipment	196,970		164,740		143,677
Other expenses	410,356		359,000		343,237
Total	77,197,620		74,440,083		72,771,604
Classified as:
Cost of products and services sold	72,735,781		70,342,723		68,933,702
Selling and marketing	2,885,311		2,651,501		2,516,561
General and administrative	1,576,528		1,445,859		1,321,341
Total	77,197,620		74,440,083		72,771,604

Research and development expenses are recognized in the income statements and amounted to R$ 55,836 in 2017 (R$ 50,129 in 2016 and R$ 41,368 in 2015).

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- Definition

The disclosure of expenses by nature. [Refer: Expenses, by nature]

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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