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Expenses by nature

12 Months Ended

Jun. 30, 2021

24. Expenses by nature

The Group disclosed expenses in the Consolidated Statements of Income and Other Comprehensive Income by function as part of the line items “Costs”, “General and administrative expenses” and “Selling expenses”. The following tables provide additional disclosure regarding expenses by nature and their relationship to the function within the Group as of June 30, 2021, 2020 and 2019:

	Costs		General and administrative expenses		Selling expenses		Total as of June 30, 2021
Cost of sale of goods and services		1,000		-		-		1,000
Salaries, social security costs and other personnel expenses		2,239		1,156		146		3,541
Depreciation and amortization		412		224		6		642
Fees and payments for services		127		228		295		650
Maintenance, security, cleaning, repairs and others		1,679		273		3		1,955
Advertising and other selling expenses		358		-		40		398
Taxes, rates and contributions		511		124		787		1,422
Director´s fees		-		845		-		845
Leases and service charges		189		36		14		239
Allowance for doubtful accounts, net		-		-		194		194
Other expenses		49		131		5		185
Total as of June 30, 2021		6,564		3,017		1,490		11,071

	Costs		General and administrative expenses		Selling expenses		Total as of June 30, 2020
Cost of sale of goods and services		939		-		-		939
Salaries, social security costs and other personnel expenses		2,861		1,200		201		4,262
Depreciation and amortization		488		225		3		716
Fees and payments for services		225		566		66		857
Maintenance, security, cleaning, repairs and others		2,590		340		5		2,935
Advertising and other selling expenses		774		-		103		877
Taxes, rates and contributions		678		134		933		1,745
Director´s fees		-		613		-		613
Leases and service charges		200		35		29		264
Allowance for doubtful accounts, net		-		-		464		464
Other expenses		117		188		18		323
Total as of June 30, 2020		8,872		3,301		1,822		13,995

	Costs		General and administrative expenses		Selling expenses		Total as of June 30, 2019
Cost of sale of goods and services		865		-		-		865
Salaries, social security costs and other personnel expenses		3,716		1,488		225		5,429
Depreciation and amortization		382		172		6		560
Fees and payments for services		223		625		88		936
Maintenance, security, cleaning, repairs and others		3,123		335		6		3,464
Advertising and other selling expenses		833		36		133		1,002
Taxes, rates and contributions		906		137		923		1,966
Director´s fees		-		998		-		998
Leases and service charges		200		49		30		279
Allowance for doubtful accounts, net		-		-		191		191
Other expenses		213		246		17		476
Total as of June 30, 2019		10,461		4,086		1,619		16,166