Costs And Expenses by Nature

12 Months Ended

Dec. 31, 2020

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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
2018
Services provided by third-parties		1,123,461			105,217		1,228,678
Salaries, wages and fringe benefits (i)		901,029			127,001		1,028,030
Purchase of goods		862,940			—		862,940
Other management charges		375,308			43,533		418,841
Depreciation (Note 16.1)		91,249			6,600		97,849
Amortization (Note 17.e)		101,378			7,293		108,671
Impairment of accounts receivable (ii)		45,658			19,418		65,076
Taxes		8,930			2,101		11,031
Impairment of property, plant and equipment		5,468			—		5,468
Inventory recovery		(26,993	)		—		(26,993	)
		3,488,428			311,163		3,799,591

	Cost of goods and services			Administrative expenses		Total
2019
Services provided by third-parties		1,500,897			65,154		1,566,051
Salaries, wages and fringe benefits (i)		1,040,293			143,317		1,183,610
Purchase of goods		942,633			33		942,666
Other management charges		174,678			27,708		202,386
Depreciation (Note 16.1)		108,066			4,252		112,318
Amortization (Note 17.e)		101,810			5,689		107,499
Impairment of accounts receivable (ii)		8,183			—		8,183
Taxes		6,951			2,499		9,450
Impairment of property, plant and equipment		3,907			—		3,907
Impairment of investments		255			—		255
Inventory recovery		(249	)		—		(249	)
		3,887,424			248,652		4,136,076

	Cost of goods and services			Administrative expenses		Total
2020
Services provided by third-parties		987,995			39,000		1,026,995
Salaries, wages and fringe benefits (i)		1,010,315			86,943		1,097,258
Purchase of goods		608,424			73		608,497
Other management charges		158,929			14,322		173,251
Depreciation (Note 16.1)		90,146			8,358		98,504
Amortization (Note 17.e)		94,483			4,138		98,621
Impairment of accounts receivable (ii)		32,215			4		32,219
Taxes		5,956			71		6,027
Impairment of property, plant and equipment		4,950			—		4,950
Impairment of investments		38			—		38
Inventory recovery		(30	)		—		(30	)
		2,993,421			152,909		3,146,330

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

	2018		2019		2020
Salaries		718,453		853,579		814,874
Statutory gratification		87,984		93,262		91,189
Social contributions		74,184		61,533		57,763
Employee’s severance indemnities		50,852		49,944		60,090
Vacations		44,482		42,025		42,135
Workers’ profit sharing (Note 25)		7,862		6,340		2,170
Others		44,213		76,927		29,037
		1,028,030		1,183,610		1,097,258

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

	2018		2019		2020
Trade accounts receivables (Note 10)		3,065		955		19,772
Other accounts receivable (Note 13.i)		44,252		5,704		12,318
Accounts receivable from related parties		17,759		1,524		129
		65,076		8,183		32,219