Note 3 - Selling, General and Administrative Expenses

12 Months Ended

Dec. 31, 2022

Selling, general and administrative expense [abstract]

Note 3 - Selling, General and Administrative Expenses

3Selling, general and administrative expenses

	Year ended December 31,
	2022		2021		2020
Services and fees	148,331		115,303		115,883
Labor cost ^(*)	518,500		426,414		444,436
Depreciation of property, plant and equipment	21,883		22,924		26,814
Amortization of intangible assets	59,018		63,874		82,355
Depreciation of right-of-use assets	15,975		15,525		17,664
Commissions, freight and other selling expenses	641,812		415,895		310,815
Provisions for contingencies	20,606		24,998		11,957
Allowances for doubtful accounts	(223	)	(4,297	)	4,644
Taxes	121,410		78,800		63,234
Other	87,263		47,133		41,425
	1,634,575		1,206,569		1,119,227

^(*)For the year ended December 2022, 2021 and 2020, labor cost includes approximately $11.2 million, $15.8 million and $61.2 million respectively of severance indemnities related to the adjustment of the workforce to market conditions.