Cost of goods sold and services rendered

As of December 31, 2018:



	2018
	Crops		Rice		Dairy		All other segments	Sugar, Ethanol and Energy		Total
Finished goods at the beginning of 2018 (Note 19)	21,146		8,476		—		—	32,266		61,888
Adjustment of opening net book amount for the application of IAS 29	42		1,354		—		—	—		1,396
Cost of production of manufactured products (Note 6)	17,930		61,600		7,546		36	349,495		436,607
Purchases	63,533		15,540		872		—	43,531		123,476
Agricultural produce	104,941		—		20,879		1,277	—		127,097
Transfer to raw material	(24,375	)	—		—		—	—		(24,375	)
Direct agricultural selling expenses	12,629		—		—		—	—		12,629
Tax recoveries (i)	—		—		—		—	(32,380	)	(32,380	)
Changes in net realizable value of agricultural produce after harvest	(909	)	—		—		—	—		(909	)
Finished goods at the end of December 31, 2018 (Note 19)	(29,144	)	(9,507	)	(1,170	)	—	(39,937	)	(79,758	)
Exchange differences	(8,857	)	(2,490	)	—		—	(4,359	)	(15,706	)
Cost of goods sold and services rendered, and direct agricultural selling expenses	156,936		74,973		28,127		1,313	348,616		609,965

(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values.

As of December 31, 2017:



	2017
	Crops		Rice		Dairy	All other segments	Sugar, Ethanol and Energy		Total
Finished goods at the beginning of 2017	13,117		5,473		—	—	49,601		68,191
Cost of production of manufactured products (Note 6)	5,565		68,969		—	237	378,864		453,635
Purchases	82,842		7,779		2,410	—	93,106		186,137
Agricultural produce	102,734		—		34,569	616	1,015		138,934
Transfer to raw material	(12,998	)	(1,354	)	—	—	—		(14,352	)
Direct agricultural selling expenses	22,940		—		—	—	—		22,940
Tax recoveries (i)	—		—		—	—	(28,478	)	(28,478	)
Changes in net realizable value of agricultural produce after harvest	8,852		—		—	—	—		8,852
Finished goods at the end of December 31, 2017 (Note 19)	(21,146	)	(8,476	)	—	—	(32,266	)	(61,888	)
Exchange differences	(5,604	)	(1,304	)	—	—	(336	)	(7,244	)
Cost of goods sold and services rendered, and direct agricultural selling expenses	196,302		71,087		36,979	853	461,506		766,727

(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values.

As of December 31, 2016:



	2016
	Crops		Rice		Dairy	All other segments	Sugar, Ethanol and Energy		Total
Finished goods at the beginning of 2016	16,034		6,904		55	—	24,631		47,624
Cost of production of manufactured products (Note 6)	478		61,254		371	206	376,791		439,100
Purchases	25,954		22,303		4,414	—	89,745		142,416
Agricultural produce	110,252		—		27,628	—	—		137,880
Transfer to raw material	(8,603	)	—		—	—	—		(8,603	)
Direct agricultural selling expenses	—		—		—	—	(24,156	)	(24,156	)
Tax recoveries (i)	19,077		—		—	—	—		19,077
Changes in net realizable value of agricultural produce after harvest	(5,841	)	—		—	—	—		(5,841	)
Finished goods at the end of December 31, 2016	(13,117	)	(5,473	)	—	—	(49,601	)	(68,191	)
Exchange differences	(2,503	)	(1,414	)	103	6	3,083		(725	)
Cost of goods sold and services rendered, and direct agricultural selling expenses	141,731		83,574		32,571	212	420,493		678,581

(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values.