XML 93 R34.htm IDEA: XBRL DOCUMENT
v3.23.1

EXPENSES BY NATURE | 12 Months Ended
--- | ---
Dec. 31, 2022
Expenses By Nature |
EXPENSES BY NATURE |
| 26. | EXPENSES BY NATURE
Schedule of expenses by nature |  |  |  |  |  |
|  |  |  |  |  | Consolidated
|  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Raw materials and inputs |  | (14,572,337) |  | (10,405,028) |  | (6,928,517)
Outsourcing material |  | (3,265,627) |  | (4,476,702) |  |
Labor cost |  | (3,320,234) |  | (2,746,454) |  | (3,187,428)
Supplies |  | (3,501,649) |  | (2,297,069) |  | (2,150,452)
Maintenance cost (services and materials) |  | (916,646) |  | (1,268,752) |  | (1,340,255)
Outsourcing services |  | (2,178,589) |  | (2,119,515) |  | (2,217,657)
Freight |  | (2,826,821) |  | (1,835,601) |  | (1,637,585)
Depreciation, amortization and depletion |  | (2,792,845) |  | (2,114,681) |  | (2,421,458)
Others |  | (929,205) |  | (1,533,119) |  | (1,750,424)
|  | (34,303,953) |  | (28,796,921) |  | (21,633,776)
Classified as: |  |  |  |  |  |
Cost of sales |  | (31,054,016) |  | (25,837,475) |  | (19,124,901)
Selling expenses |  | (2,575,818) |  | (2,372,298) |  | (2,004,417)
General and administrative expenses |  | (674,119) |  | (587,148) |  | (504,458)
|  | (34,303,953) |  | (28,796,921) |  | (21,633,776)
The depreciation, amortization and depletion for the year were distributed as follows.
Schedule of depreciation, amortization and depletion |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Production costs (1) | (2,752,557) |  | (2,075,488) |  | (2,374,046)
Selling expenses | (13,948) |  | (11,227) |  | (13,978)
General and administrative expenses | (26,340) |  | (27,966) |  | (33,434)
Total | (2,792,845) |  | (2,114,681) |  | (2,421,458)
Other operational (2) | (77,386) |  | (97,725) |  | (95,270)
Net | (2,870,231) |  | (2,212,406) |  | (2,516,728)
(1) |  | The cost of production includes PIS and COFINS credits on lease agreements as of December 31, 2022, in the amount of R$7.429 (R$5.786 as of December 31, 2021 ) .
(2) |  | They mainly refer to the depreciation of investment properties, paralyzed equipment and amortization of the SWT customer portfolio, classified in other operating expenses, see note 27.

X
- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfExpensesByNatureExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_ExpensesByNatureAbstract
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration