Additional information on operating expenses by nature

12 Months Ended

Dec. 31, 2024

10. Additional information on operating expenses by nature

Depreciation, amortization and impairment charges are included in the following line items of the 2024 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 assets		Impairment of goodwill, tangible and intangible assets

Cost of sales		3 099		82		38		-
Distribution expenses		135		2		336		-
Sales and marketing expenses		271		379		276		-
Administrative expenses		315		421		132		-
Other operating expenses		-		-		-		9
Exceptional items		49		-		-		-
Depreciation, amortization and impairment		3 869		884		782		9

Depreciation, amortization and impairment charges are included in the following line items of the 2023 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 assets		Impairment of goodwill, tangible and intangible assets

Cost of sales		3 085		74		44		-
Distribution expenses		139		12		351		-
Sales and marketing expenses		291		260		274		-
Administrative expenses		313		375		137		-
Other operating expenses		5		25		-		-
Exceptional items		-		6		-		20
Depreciation, amortization and impairment		3 833		752		806		20

Depreciation, amortization and impairment charges are included in the following line items of the 2022 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 assets		Impairment of goodwill, tangible and intangible assets

Cost of sales		3 008		78		36		-
Distribution expenses		162		13		233		-
Sales and marketing expenses		298		152		236		-
Administrative expenses		299		416		124		-
Other operating expenses		19		-		-		-
Exceptional items		-		-		-		4
Depreciation, amortization and impairment		3 786		659		629		4