Additional information on operating expenses by nature

12 Months Ended

Dec. 31, 2021

Additional information on operating expenses by nature

10.	Additional information on operating expenses by nature

Depreciation, amortization and impairment charges are included in the following line items of the 2021 consolidated income statement:


Million US dollar	Depreciation and impairment of property, plant and equipment		Amortization and impairment of intangible assets		Depreciation and impairment of right- of-use asset		Impairment of goodwill, tangible and intangible assets
Cost of sales		2 782		91		39		—
Distribution expenses		136		10		176		—
Sales and marketing expenses		319		223		249		—
Administrative expenses		306		327		110		—
Other operating expenses		3		—		—		—
Exceptional items		—		—		—		281

Depreciation, amortization and impairment		3 546		651		574		281

Depreciation, amortization and impairment charges are included in the following line items of the 2020 consolidated income statement:


Million US dollar	Depreciation and impairment of property, plant and equipment		Amortization and impairment of intangible assets		Depreciation and impairment of right- of-use asset		Impairment of goodwill, tangible and intangible assets
Cost of sales		2 599		91		42		—
Distribution expenses		141		3		108		—
Sales and marketing expenses		339		291		224		—
Administrative expenses		310		323		125		—
Other operating expenses		3		—		—		—
Exceptional items		—		—		—		2 733

Depreciation, amortization and impairment		3 392		708		499		2 733

Depreciation, amortization and impairment charges are included in the following line items of the 2019 consolidated income statement:


Million US dollar (restated)	Depreciation and impairment of property, plant and equipment		Amortization and impairment of intangible assets		Depreciation and impairment of right- of-use asset		Impairment of goodwill, tangible and intangible assets
Cost of sales		2 751		86		11		—
Distribution expenses		155		4		191		—
Sales and marketing expenses		379		247		160		—
Administrative expenses		277		290		98		—
Other operating expenses		8		—		—		—

Depreciation, amortization and impairment		3 570		627		460		—

The depreciation, amortization and impairment of property, plant and equipment included a full-cost reallocation of (11)m US dollar in 2021 from the aggregate depreciation, amortization and impairment expense to cost of goods sold (2020: (5)m US dollar; 2019: 5m US dollar).