Costs And Expenses by Nature

12 Months Ended

Dec. 31, 2019

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Expenses by Nature

26 COSTS AND EXPENSES BY NATURE

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

	Cost of goods and services		Administrative expenses		Total
2017
Services provided by third-parties		1,268,665		104,950		1,373,615
Salaries, wages and fringe benefits (i)		919,409		134,695		1,054,104
Purchase of goods		856,745		140		856,885
Other management charges		235,102		48,057		283,159
Depreciation		103,566		5,776		109,342
Amortization		67,381		3,002		70,383
Impairment of inventories		40,592		—		40,592
Impairment of property, plant and equipment		11,928		20		11,948
Taxes		7,470		7,408		14,878
Impairment of accounts receivable (ii)		703		18,406		19,109
		3,511,561		322,454		3,834,015

	Cost of goods and services			Administrative expenses		Total
2018
Services provided by third-parties		1,064,687			98,060		1,162,747
Salaries, wages and fringe benefits (i)		817,392			105,505		922,897
Purchase of goods		755,209			—		755,209
Other management charges		375,308			43,533		418,841
Amortization		98,318			4,856		103,174
Depreciation		81,199			5,135		86,334
Impairment of accounts receivable (ii)		45,658			19,418		65,076
Taxes		8,727			1,926		10,653
Impairment of property, plant and equipment		5,468			—		5,468
Inventory recovery		(26,993	)		—		(26,993	)
		3,224,973			278,433		3,503,406

	Cost of goods and services			Administrative expenses		Total
2019
Services provided by third-parties		1,450,577			58,728		1,509,305
Salaries, wages and fringe benefits (i)		951,455			117,426		1,068,881
Purchase of goods		855,743			—		855,743
Other management charges		174,678			27,708		202,386
Amortization		99,589			5,689		105,278
Depreciation		95,445			1,907		97,352
Impairment of accounts receivable (ii)		4,900			—		4,900
Taxes		6,941			2,450		9,391
Impairment of property, plant and equipment		3,907			—		3,907
Impairment of investments		255			—		255
Inventory recovery		(249	)		—		(249	)
		3,643,241			213,908		3,857,149

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

	2017		2018		2019
Salaries		747,195		629,641		786,346
Statutory gratification		106,797		80,697		88,369
Social contributions		76,330		73,297		61,533
Employee’s severance indemnities		43,399		50,852		49,944
Vacations		33,603		39,221		39,298
Workers’ profit sharing (Note 25)		9,777		7,862		6,340
Others		37,003		41,327		37,051
		1,054,104		922,897		1,068,881

(ii) For the years ended December 31, the impairment of accounts receivable includes the following:

	2017		2018		2019
Trade accounts receivables		724		3,065		955
Other accounts receivable		—		44,252		2,421
Accounts receivable from related parties		18,385		17,759		1,524
		19,109		65,076		4,900