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Expenses by nature | 12 Months Ended
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Jun. 30, 2022
24. Expenses by nature | 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, 2022, 2021 and 2020:
|  | Costs |  |  | General and administrative expenses |  |  | Selling expenses |  |  | Total as of June 30, 2022 |
Cost of sale of goods and services |  |  | 609 |  |  |  | - |  |  |  | - |  |  |  | 609 |
Salaries, social security costs and other personnel expenses |  |  | 4,311 |  |  |  | 2,012 |  |  |  | 151 |  |  |  | 6,474 |
Depreciation and amortization |  |  | 620 |  |  |  | 307 |  |  |  | 4 |  |  |  | 931 |
Fees and payments for services |  |  | 252 |  |  |  | 675 |  |  |  | 505 |  |  |  | 1,432 |
Maintenance, security, cleaning, repairs and others |  |  | 3,497 |  |  |  | 445 |  |  |  | 3 |  |  |  | 3,945 |
Advertising and other selling expenses |  |  | 1,327 |  |  |  | - |  |  |  | 312 |  |  |  | 1,639 |
Taxes, rates and contributions |  |  | 1,092 |  |  |  | 213 |  |  |  | 1,277 |  |  |  | 2,582 |
Director´s fees |  |  | - |  |  |  | 1,316 |  |  |  | - |  |  |  | 1,316 |
Leases and service charges |  |  | 257 |  |  |  | 84 |  |  |  | 7 |  |  |  | 348 |
Allowance for doubtful accounts, net |  |  | - |  |  |  | - |  |  |  | (32 | ) |  |  | (32 | )
Other expenses |  |  | 151 |  |  |  | 225 |  |  |  | 10 |  |  |  | 386 |
Total as of June 30, 2022 |  |  | 12,116 |  |  |  | 5,277 |  |  |  | 2,237 |  |  |  | 19,630 |
|  | Costs |  |  | General and administrative expenses |  |  | Selling expenses |  |  | Total as of June 30, 2021 |
Cost of sale of goods and services |  |  | 1,639 |  |  |  | - |  |  |  | - |  |  |  | 1,639 |
Salaries, social security costs and other personnel expenses |  |  | 3,671 |  |  |  | 1,896 |  |  |  | 239 |  |  |  | 5,806 |
Depreciation and amortization |  |  | 675 |  |  |  | 367 |  |  |  | 9 |  |  |  | 1,051 |
Fees and payments for services |  |  | 208 |  |  |  | 374 |  |  |  | 484 |  |  |  | 1,066 |
Maintenance, security, cleaning, repairs and others |  |  | 2,754 |  |  |  | 448 |  |  |  | 4 |  |  |  | 3,206 |
Advertising and other selling expenses |  |  | 587 |  |  |  | - |  |  |  | 66 |  |  |  | 653 |
Taxes, rates and contributions |  |  | 837 |  |  |  | 204 |  |  |  | 1,290 |  |  |  | 2,331 |
Director´s fees |  |  | - |  |  |  | 1,386 |  |  |  | - |  |  |  | 1,386 |
Leases and service charges |  |  | 310 |  |  |  | 59 |  |  |  | 23 |  |  |  | 392 |
Allowance for doubtful accounts, net |  |  | - |  |  |  | - |  |  |  | 318 |  |  |  | 318 |
Other expenses |  |  | 82 |  |  |  | 214 |  |  |  | 10 |  |  |  | 306 |
Total as of June 30, 2021 |  |  | 10,763 |  |  |  | 4,948 |  |  |  | 2,443 |  |  |  | 18,154 |
|  | Costs |  |  | General and administrative expenses |  |  | Selling expenses |  |  | Total as of June 30, 2020 |
Cost of sale of goods and services |  |  | 1,540 |  |  |  | - |  |  |  | - |  |  |  | 1,540 |
Salaries, social security costs and other personnel expenses |  |  | 4,692 |  |  |  | 1,968 |  |  |  | 330 |  |  |  | 6,990 |
Depreciation and amortization |  |  | 800 |  |  |  | 369 |  |  |  | 5 |  |  |  | 1,174 |
Fees and payments for services |  |  | 369 |  |  |  | 928 |  |  |  | 108 |  |  |  | 1,405 |
Maintenance, security, cleaning, repairs and others |  |  | 4,247 |  |  |  | 558 |  |  |  | 8 |  |  |  | 4,813 |
Advertising and other selling expenses |  |  | 1,269 |  |  |  | - |  |  |  | 169 |  |  |  | 1,438 |
Taxes, rates and contributions |  |  | 1,112 |  |  |  | 220 |  |  |  | 1,530 |  |  |  | 2,862 |
Director´s fees |  |  | - |  |  |  | 1,005 |  |  |  | - |  |  |  | 1,005 |
Leases and service charges |  |  | 328 |  |  |  | 57 |  |  |  | 48 |  |  |  | 433 |
Allowance for doubtful accounts, net |  |  | - |  |  |  | - |  |  |  | 761 |  |  |  | 761 |
Other expenses |  |  | 192 |  |  |  | 308 |  |  |  | 29 |  |  |  | 529 |
Total as of June 30, 2020 |  |  | 14,549 |  |  |  | 5,413 |  |  |  | 2,988 |  |  |  | 22,950 |

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- 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 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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