Expenses by Nature

12 Months Ended

Dec. 31, 2018

Text block [abstract]

Expenses by Nature

27 EXPENSES BY NATURE

For the years ended December 31, the detail of this item is as follows:

	Cost of goods and services			Administrative expenses
2016
Services provided by third-parties		1,417,412			89,328
Salaries, wages and fringe benefits		875,470			153,927
Purchase of goods		629,765			—
Impairment of accounts receivable (ii)		419,584			—
Other management charges		256,541			21,361
Depreciation		111,404			7,428
Amortization		59,682			4,890
Impairment of inventories		37,454			—
Taxes		6,982			1,369
Impairment of property, plant and equipment		6,926			—
Total report reclassified		3,821,220			278,303
2017
Services provided by third-parties		1,268,665			104,950
Salaries, wages and fringe benefits		919,409			134,695
Purchase of goods		856,745			140
Other management charges		235,102			48,057
Depreciation		103,566			5,776
Amortization		67,381			3,002
Impairment of inventories		40,592			—
Impairment of property, plant and equipment		11,928			20
Taxes		7,470			7,408
Impairment of accounts receivable (ii)		703			18,406
Total report reclassified		3,511,561			322,454
2018
Services provided by third-parties		1,064,687			98,060
Salaries, wages and fringe benefits (i)		817,392			105,505
Purchase of goods		755,209			—
Other management charges		375,308			43,533
Amortization		98,318			4,856
Depreciation		81,199			5,135
Impairment of accounts receivable (ii)		45,658			19,418
Taxes		8,727			1,926
Impairment of property, plant and equipment		5,468			—
Inventory recovery		(26,993	)		—
Total report reclassified		3,224,973			278,433

(i) For the years ended on December 31, salaries, wages and fringe benefits comprise the following:

	2,016		2,017		2,018
Salaries		773,630		747,195		629,641
Social contributions		87,460		106,797		80,697
Statutory gratification		57,974		76,330		73,297
Employee’s severance indemnities		40,411		43,399		50,852
Others		23,436		37,003		41,327
Vacations		36,642		33,603		39,221
Worker’s profit sharing (Note 26)		9,844		9,777		7,862
		1,029,397		1,054,104		922,897

(ii) Detail of impairment of accounts receivable:

Year	Trade accounts receivables		Other accounts receivable		Work in progress, net		Accounts receivable from related parties		Total
2016		3,052		6,333		410,199		—		419,584
2017		724		—		—		18,385		19,109
2018		3,065		44,252		—		17,759		65,076
Total		6,841		50,585		410,199		36,144		503,769