24. Cost of Sales


	Year ended December 31, 2020
	Caylloma		San Jose		Lindero		Total
Direct mining costs	$	31,738	$	58,726	$	4,145	$	94,609
Salaries and benefits		6,883		6,902		2,801		16,586
Workers' participation		899		6,560		-		7,459
Depletion and depreciation		14,301		27,856		1,621		43,778
Royalties and other taxes		523		4,289		1,506		6,318
Impairment (recovery) of inventories		13		(18)		-		(5)
	$	54,357	$	104,315	$	10,073	$	168,745


	Year ended December 31, 2019
	Caylloma		San Jose		Lindero		Total
Direct mining costs	$	35,712	$	66,022	$	-	$	101,734
Salaries and benefits		7,557		7,483		-		15,040
Workers' participation		717		5,294		-		6,011
Depletion and depreciation		13,621		30,737		-		44,358
Royalties and other taxes		750		3,385		-		4,135
Impairment of inventories		93		1,235		-		1,328
	$	58,450	$	114,156	$	-	$	172,606

For the year ended December 31, 2020, the depletion and depreciation includes $2,542 (December 31, 2019 - $2,262) of depreciation relating to right-of-use assets.