10.

Additional information on operating expenses by nature

Depreciation, amortization and impairment charges are included in the following line items of the 2018 consolidated income statement:


Million US dollar	Depreciation and impairment of property, plant and equipment		Amortization and impairment of intangible assets		Impairment of goodwill
Cost of sales		2 841		67		—
Distribution expenses		186		3		—
Sales and marketing expenses		420		165		—
Administrative expenses		309		260		—
Other operating expenses		8		—		—

Depreciation, amortization and impairment		3 764		496		—

Depreciation, amortization and impairment charges are included in the following line items of the 2017 consolidated income statement:


Million US dollar	Depreciation and impairment of property, plant and equipment		Amortization and impairment of intangible assets		Impairment of goodwill
Cost of sales		2 817		40		—
Distribution expenses		199		4		—
Sales and marketing expenses		425		196		—
Administrative expenses		337		248		—
Other operating expenses		4		—		6

Depreciation, amortization and impairment		3 782		488		6

Depreciation, amortization and impairment charges are included in the following line items of the 2016 consolidated income statement:


Million US dollar	Depreciation and impairment of property, plant and equipment		Amortization and impairment of intangible assets		Impairment of goodwill
Cost of sales		2 292		21		—
Distribution expenses		143		1		—
Sales and marketing expenses		363		208		—
Administrative expenses		222		218		—
Other operating expenses		2		1		—

Depreciation, amortization and impairment		3 025		452		—

The depreciation, amortization and impairment of property, plant and equipment included a full-cost reallocation of 2m US dollar in 2018 from the aggregate depreciation, amortization and impairment expense to cost of goods sold (2017: 1m US dollar; 2016: 9m US dollar).

The 2017 increase in depreciation, amortization and impairment charges is mainly due to the business combination with SAB.