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STATEMENT OF INCOME BY NATURE | 12 Months Ended
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Dec. 31, 2022
Statement Of Income By Nature |
STATEMENT OF INCOME BY NATURE |
| 29. | STATEMENT OF INCOME BY NATURE
The Company discloses its statement of income by function and thus presents below the details by nature:
Schedule of statement of income by function |  |  |  |  |
|  |  | Restated (1) |  | Restated (1)
| 12.31.22 |  | 12.31.21 |  | 12.31.20
Costs of sales |  |  |  |  |
Raw materials and supplies (2) | 34,930,469 |  | 29,279,943 |  | 21,991,557
Salaries and employees benefits (3) | 4,690,868 |  | 4,280,574 |  | 4,181,001
Depreciation | 2,319,631 |  | 2,080,306 |  | 1,873,422
Amortization | 185,852 |  | 150,514 |  | 123,270
Other | 3,545,556 |  | 2,859,435 |  | 2,336,228
Cost of sales | 45,672,376 |  | 38,650,772 |  | 30,505,478
Sales expenses |  |  |  |  |
Indirect and direct logistics expenses | 3,415,266 |  | 2,698,526 |  | 2,159,797
Marketing | 801,194 |  | 718,151 |  | 632,870
Salaries and employees benefits (3) | 1,548,788 |  | 1,480,314 |  | 1,528,659
Depreciation | 341,009 |  | 345,624 |  | 217,732
Amortization | 68,317 |  | 94,332 |  | 91,683
Other | 892,574 |  | 721,303 |  | 670,580
Sales expenses | 7,067,148 |  | 6,058,250 |  | 5,301,321
Administrative expenses |  |  |  |  |
Salaries and employees benefits (3) | 319,187 |  | 395,892 |  | 402,335
Fees | 46,602 |  | 68,378 |  | 67,192
Depreciation | 33,896 |  | 35,193 |  | 47,682
Amortization | 43,000 |  | 40,385 |  | 40,589
Other (4) | 202,142 |  | 283,112 |  | 275,060
Administrative expenses | 644,827 |  | 822,960 |  | 832,858
| (1) | Restatement of the comparative balances to reflect the changes in the accounting practices described in note 3.
| (2) | Includes recoveries of ICMS, PIS and COFINS taxes on inputs, INSS credits and export credits in the amount of R$90,865 for the year ended December 31, 2022 (R$62,910 for the year ended December 31, 2021), (null for the year ended December 31, 2020).
| (3) | Includes expenses on restructuring in the amount of: (i) R$14,820 in the cost of sales, (ii) R$20,139 in the selling expenses and (iii) R$10,264 in the administrative expenses (null for the year ended December 31, 2021 and for the year ended December 31, 2020).
| (4) | Includes expenses with mergers and acquisitions in the amount of R$7,172 for the year ended December 31, 2022 (R$29,386 for the year ended December 31, 2021), (null for the year ended December 31, 2020).
The Company incurred in expenses with internal research and development of new products of R$33,389 for the year ended December 31, 2022 (R$42,010 for the year ended December 31, 2021).

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