21. Costs, expenses and other operating results by nature

The Company presents its results by nature in the consolidated statement of income and details below its costs, expenses and other operating results by nature:

	2024		2023		2022
Raw materials and materials for use and consumption	(121,796,193	)	(114,657,376	)	(135,651,809	)
Personnel expenses	(2,591,309	)	(2,335,738	)	(1,657,783	)
Freight and storage	(1,276,230	)	(1,378,054	)	(1,033,718	)
Decarbonization obligation ^(a)	(584,371	)	(740,298	)	(638,542	)
Services provided by third parties	(759,638	)	(662,542	)	(442,379	)
Depreciation and amortization	(900,673	)	(840,377	)	(732,241	)
Amortization of right-of-use assets	(312,060	)	(305,900	)	(288,419	)
Advertising and marketing	(221,344	)	(235,167	)	(102,205	)
Extemporaneous tax credits ^(b)	‐		19,527		34,247
Other expenses and income, net	(155,806	)	(468,794	)	45,604
Total	(128,597,624	)	(121,604,719	)	(140,467,245	)
Classified as:
Cost of products and services sold	(123,811,893	)	(116,730,469	)	(136,276,257	)
Selling and marketing	(2,499,547	)	(2,253,226	)	(2,141,985	)
General and administrative	(1,872,092	)	(2,018,159	)	(1,534,481	)
Other operating income (expenses), net	(414,092	)	(602,865	)	(514,522	)
Total	(128,597,624	)	(121,604,719	)	(140,467,245	)

(a)	Refers to the obligation established by the RenovaBio program to meet decarbonization targets for the gas and oil sector. The amounts are presented in Other operating income (expenses), net. For further information, see Note 14.
(b)	Refers substantially to the exclusion of ICMS from the PIS and COFINS calculation basis.