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Expenses by nature | 12 Months Ended
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Jun. 30, 2020
Expenses By Nature [Abstract] |
Expenses by nature |
27. | Expenses by nature
The Group disclosed expenses in the statements of 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, 2020, 2019 and 2018.
|  | Production costs |  |  | Costs (i) |  |  | General and administrative expenses |  |  | Selling expenses |  |  | Total as of 06.30.20 |
Leases, services charges and vacant property costs |  |  | 9 |  |  |  | 164 |  |  |  | 33 |  |  |  | 21 |  |  |  | 227 |
Depreciation and amortization |  |  | 1,372 |  |  |  | 10,180 |  |  |  | 2,987 |  |  |  | 3,258 |  |  |  | 17,797 |
Doubtful accounts |  |  | - |  |  |  | 89 |  |  |  | - |  |  |  | 967 |  |  |  | 1,056 |
Advertising, publicity and other selling expenses |  |  | - |  |  |  | 515 |  |  |  | - |  |  |  | 2,475 |  |  |  | 2,990 |
Taxes, rates and contributions |  |  | 46 |  |  |  | 687 |  |  |  | 135 |  |  |  | 1,329 |  |  |  | 2,197 |
Maintenance and repairs |  |  | 88 |  |  |  | 4,680 |  |  |  | 600 |  |  |  | 428 |  |  |  | 5,796 |
Fees and payments for services |  |  | 33 |  |  |  | 4,954 |  |  |  | 1,958 |  |  |  | 113 |  |  |  | 7,058 |
Director’s fees |  |  | - |  |  |  | - |  |  |  | 748 |  |  |  | - |  |  |  | 748 |
Payroll and social security liabilities |  |  | 561 |  |  |  | 7,695 |  |  |  | 4,851 |  |  |  | 5,760 |  |  |  | 18,867 |
Cost of sale of goods and services |  |  | - |  |  |  | 17,050 |  |  |  | - |  |  |  | - |  |  |  | 17,050 |
Cost of sale of agricultural products and biological assets |  |  | - |  |  |  | 12,249 |  |  |  | - |  |  |  | - |  |  |  | 12,249 |
Supplies and labors |  |  | 8,385 |  |  |  | 5,275 |  |  |  | 2 |  |  |  | 90 |  |  |  | 13,752 |
Freights |  |  | 78 |  |  |  | 54 |  |  |  | - |  |  |  | 1,258 |  |  |  | 1,390 |
Commissions and bank charges |  |  | - |  |  |  | 6 |  |  |  | 100 |  |  |  | - |  |  |  | 106 |
Conditioning and clearance |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 179 |  |  |  | 179 |
Travel, library expenses and stationery |  |  | 48 |  |  |  | 50 |  |  |  | 76 |  |  |  | 25 |  |  |  | 199 |
Interconnection and roaming expenses |  |  | - |  |  |  | 6,960 |  |  |  | - |  |  |  | - |  |  |  | 6,960 |
Fees to other operators |  |  | - |  |  |  | 9,711 |  |  |  | - |  |  |  | - |  |  |  | 9,711 |
Others |  |  | 811 |  |  |  | 3,652 |  |  |  | 777 |  |  |  | 445 |  |  |  | 5,685 |
Total expenses by nature as of 06.30.20 |  |  | 11,431 |  |  |  | 83,971 |  |  |  | 12,267 |  |  |  | 16,348 |  |  |  | 124,017 |
|  | Production costs |  |  | Costs (i) |  |  | General and administrative expenses |  |  | Selling expenses |  |  | Total as of 06.30.19 |
Leases, services charges and vacant property costs |  |  | 10 |  |  |  | 174 |  |  |  | 57 |  |  |  | 404 |  |  |  | 645 |
Depreciation and amortization |  |  | 583 |  |  |  | 6,680 |  |  |  | 1,792 |  |  |  | 2,350 |  |  |  | 11,405 |
Doubtful accounts |  |  | - |  |  |  | 6 |  |  |  | 13 |  |  |  | 645 |  |  |  | 664 |
Advertising, publicity and other selling expenses |  |  | - |  |  |  | 585 |  |  |  | 24 |  |  |  | 2,315 |  |  |  | 2,924 |
Taxes, rates and contributions |  |  | 50 |  |  |  | 781 |  |  |  | 109 |  |  |  | 1,206 |  |  |  | 2,146 |
Maintenance and repairs |  |  | 99 |  |  |  | 4,723 |  |  |  | 652 |  |  |  | 380 |  |  |  | 5,854 |
Fees and payments for services |  |  | 30 |  |  |  | 7,332 |  |  |  | 2,812 |  |  |  | 200 |  |  |  | 10,374 |
Director’s fees |  |  | - |  |  |  | - |  |  |  | 1,000 |  |  |  | - |  |  |  | 1,000 |
Payroll and social security liabilities |  |  | 517 |  |  |  | 7,185 |  |  |  | 4,578 |  |  |  | 5,018 |  |  |  | 17,298 |
Cost of sale of goods and services |  |  | - |  |  |  | 18,024 |  |  |  | - |  |  |  | - |  |  |  | 18,024 |
Cost of sale of agricultural products and biological assets |  |  | - |  |  |  | 7,503 |  |  |  | - |  |  |  | - |  |  |  | 7,503 |
Supplies and labors |  |  | 7,994 |  |  |  | 5,134 |  |  |  | 1 |  |  |  | 44 |  |  |  | 13,173 |
Freights |  |  | 61 |  |  |  | 36 |  |  |  | - |  |  |  | 655 |  |  |  | 752 |
Commissions and bank charges |  |  | - |  |  |  | 73 |  |  |  | 80 |  |  |  | 3 |  |  |  | 156 |
Conditioning and clearance |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 121 |  |  |  | 121 |
Travel, library expenses and stationery |  |  | 63 |  |  |  | 60 |  |  |  | 119 |  |  |  | 27 |  |  |  | 269 |
Interconnection and roaming expenses |  |  | - |  |  |  | 6,064 |  |  |  | - |  |  |  | - |  |  |  | 6,064 |
Fees to other operators |  |  | - |  |  |  | 8,950 |  |  |  | 31 |  |  |  | - |  |  |  | 8,981 |
Others |  |  | 333 |  |  |  | 2,074 |  |  |  | 884 |  |  |  | 608 |  |  |  | 3,899 |
Total expenses by nature as of 06.30.19 |  |  | 9,740 |  |  |  | 75,384 |  |  |  | 12,152 |  |  |  | 13,976 |  |  |  | 111,252 |
|  | Production costs |  |  | Costs (i) |  |  | General and administrative expenses |  |  | Selling expenses |  |  | Total as of 06.30.18 |
Leases, services charges and vacant property costs |  |  | 4 |  |  |  | 123 |  |  |  | 49 |  |  |  | 347 |  |  |  | 523 |
Depreciation and amortization |  |  | 500 |  |  |  | 5,852 |  |  |  | 1,552 |  |  |  | 2,337 |  |  |  | 10,241 |
Doubtful accounts |  |  | - |  |  |  | 7 |  |  |  | - |  |  |  | 676 |  |  |  | 683 |
Advertising, publicity and other selling expenses |  |  | - |  |  |  | 693 |  |  |  | 13 |  |  |  | 3,258 |  |  |  | 3,964 |
Taxes, rates and contributions |  |  | 53 |  |  |  | 710 |  |  |  | 200 |  |  |  | 949 |  |  |  | 1,912 |
Maintenance and repairs |  |  | 117 |  |  |  | 4,169 |  |  |  | 423 |  |  |  | 247 |  |  |  | 4,956 |
Fees and payments for services |  |  | 13 |  |  |  | 5,418 |  |  |  | 2,310 |  |  |  | 192 |  |  |  | 7,933 |
Director’s fees |  |  | - |  |  |  | - |  |  |  | 753 |  |  |  | - |  |  |  | 753 |
Food, beverage and other lodging expenses |  |  | - |  |  |  | 100 |  |  |  | 7 |  |  |  | 23 |  |  |  | 130 |
Payroll and social security liabilities |  |  | 607 |  |  |  | 6,912 |  |  |  | 4,651 |  |  |  | 3,804 |  |  |  | 15,974 |
Cost of sale of goods and services |  |  | - |  |  |  | 12,996 |  |  |  | - |  |  |  | - |  |  |  | 12,996 |
Cost of sale of agricultural products and biological assets |  |  | - |  |  |  | 6,390 |  |  |  | - |  |  |  | - |  |  |  | 6,390 |
Supplies and labors |  |  | 4,701 |  |  |  | 4,668 |  |  |  | 3 |  |  |  | 27 |  |  |  | 9,399 |
Freights |  |  | 53 |  |  |  | 3 |  |  |  | - |  |  |  | 820 |  |  |  | 876 |
Bank commissions and expenses |  |  | - |  |  |  | - |  |  |  | 24 |  |  |  | - |  |  |  | 24 |
Conditioning and clearance |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 153 |  |  |  | 153 |
Travel, library expenses and stationery |  |  | 40 |  |  |  | 7 |  |  |  | 20 |  |  |  | 7 |  |  |  | 74 |
Interconnection and roaming expenses |  |  | - |  |  |  | 5,241 |  |  |  | - |  |  |  | - |  |  |  | 5,241 |
Fees to other operators |  |  | - |  |  |  | 6,499 |  |  |  | - |  |  |  | - |  |  |  | 6,499 |
Others |  |  | 878 |  |  |  | 2,290 |  |  |  | 871 |  |  |  | 649 |  |  |  | 4,688 |
Total expenses by nature as of 06.30.18 |  |  | 6,966 |  |  |  | 62,078 |  |  |  | 10,876 |  |  |  | 13,489 |  |  |  | 93,409

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