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Operating expenses

12 Months Ended

Dec. 31, 2022

6. Operating expenses

6.1. Cost of sales

	2022			2021			2020
	ARS 000			ARS 000			ARS 000

Inventories at beginning of each year		3,562,557			4,299,670			3,209,352

Purchases and operating expenses for each year:
Purchases		15,725,055			12,028,007			10,733,127
Operating expenses (Note 6.2)		42,344,283			45,606,988			39,798,515
Transfers to property, plant and equipment, net		-			(786,202	)		-
		58,069,338			56,848,793			50,531,642

Inventories at the end of each year		(8,309,004	)(1)		(3,562,557	)		(4,299,670	)
		53,322,891			57,585,906			49,441,324

(1) It does not include forest inventories for 199,446 that were added to the Company’s equity through the business combination described in Note 2.2.20.

6.2. Operating, administrative and selling expenses

	2022				2021				2020
Accounts	Operating expenses		Administrative and selling expenses		Operating expenses		Administrative and selling expenses		Operating expenses		Administrative and selling expenses
	ARS 000		ARS 000		ARS 000		ARS 000		ARS 000		ARS 000

Compensation to employees		8,474,303		3,189,395		8,441,740		3,128,649		8,499,035		3,204,827
Other long-term employee benefits		344,514		61,077		400,917		85,584		306,943		66,126
Depreciation of property, plant and equipment		15,490,504		-		14,877,607		-		10,645,650		-
Amortization of intangible assets		3,960,776		-		5,987,461		-		6,863,399		-
Purchase of energy and power		304,640		-		375,906		-		421,733		-
Fees and compensation for services		3,046,284		2,321,151		2,729,366		2,946,448		2,761,308		2,339,528
Maintenance expenses		5,528,519		25,578		7,081,977		179,845		5,182,149		554,935
Consumption of materials and spare parts		2,441,676		-		2,244,091		-		1,505,874		-
Insurance		1,806,607		83,819		2,501,059		69,422		2,105,923		92,868
Levies and royalties		739,759		-		749,751		-		1,318,415		-
Taxes and assessments		126,970		521,346		173,569		664,387		151,569		1,039,909
Tax on bank account transactions		18,600		1,095,335		17,882		830,853		19,248		1,320,856
Others		61,131		169,440		25,662		181,891		17,269		121,119
Total		42,344,283		7,467,141		45,606,988		8,087,079		39,798,515		8,740,168