30	Cost of sales

Cost of sales is analysed as follows:


	2018			2017
Opening inventories		91,077			91,014
Purchases		177,591			180,872
Labor		89,827			92,330
Third party manufacturers		6,039			8,725
Other manufacturing costs		29,004			37,605
Amortization charge of capital grants		(1,061	)		(1,068	)
Closing inventoires		(84,227	)		(91,077	)

Total		308,250			318,401

The line item “Other manufacturing costs” includes the depreciation expenses of property plant and equipment used in the production of finished goods. The depreciation expense amounted to 7,489 and 8,638 for the years ended December 31, 2018 and 2017, respectively.