Costs and expenses

12 Months Ended

Dec. 31, 2022

21	Costs and expenses

The operating costs and expenses by nature are as follows:


	December 31, 2022		December 31, 2021		December 31, 2020
Personnel (i)		122,988		109,368		46,280
IT Outsourcing, software and hosting expenses (ii)		40,229		37,860		24,783
Marketing and events		8,720		8,649		3,861
Outsourced services (iii)		20,204		23,493		10,383
Traveling		4,223		2,224		1,071
Depreciation and amortization		4,616		4,072		2,400
Facilities		2,906		2,211		1,570
Expected credit losses		852		887		972
Other		2,801		2,938		837

Total		207,539		191,702		92,157

Subscription cost		41,408		38,380		27,801
Services cost		11,424		11,212		7,050
General and administrative		28,348		31,889		13,961
Sales and marketing		67,798		63,521		23,844
Research and development		57,205		45,186		19,039
Other losses		1,356		1,514		462

Total		207,539		191,702		92,157

(i)	This amount refers to personnel compensation (such as wages and benefits) and share-based compensation (refer to note 25 for additional details on share-based compensation).

(ii)	The total amount in IT Outsourcing, software and Hosting expenses refers mainly to hosting and cloud vendors expenses.

(iii)

The increase in outsourcing expenses in 2021 is due to the use of services related to the IPO in 2021, which were not incurred in 2022.