38	Expenses by nature

The following table shows the expenses by nature as required by IAS 1.104.


	2018		2017
Changes in inventories		6,850		(63	)
Raw materials and consumables		177,905		181,574
Services		107,074		118,681
Employee benefits expense		137,425		141,433
Depreciation and amortization, net of government grants		10,003		11,361
Other		19,334		19,774

Total cost of sales, selling and administrative expenses		458,591		472,760

The following table shows in which caption is included the depreciation and amortization.


	2018			2017
Included in cost of sales
Depreciation		7,455			8,564
Amortisation		34			74
Government grants		(1,061	)		(1,068	)

Total (a)		6,428			7,570

Included in selling expenses
Depreciation		2,274			1,818
Amortisation		—			306

Total (b)		2,274			2,124


Included in administrative expenses
Depreciation	425	478
Amortisation	876	1,190

Total (c)	1,301	1,668

Total depreciation and amortization (a+b+c)	10,003	11,362

The following table shows in which caption is included the employee benefits expense.


	2018		2017
Included in cost of sales
Salary and wages		62,815		57,401
Social security costs		18,310		18,854
Employees’ leaving entitlement		3,827		3,710
Other costs		4,881		12,342

Total (a)		89,833		92,307

Included in selling expenses
Salary and wages		19,754		20,475
Social security costs		4,019		4,376
Employees’ leaving entitlement		350		660
Other costs		3,472		1,064

Total (b)		27,595		26,575

Included in admnistrative expenses
Salary and wages		14,585		13,843
Social security costs		3,638		3,570
Employees’ leaving entitlement		635		831
Other costs		1,139		4,307

Total (c)		19,997		22,551

Total (a+b+c)		137,425		141,433