Costs and expenses by nature

12 Months Ended

Dec. 31, 2022

Costs And Expenses By Nature

Costs and expenses by nature

9. Costs and expenses by nature

9.1. Cost of sales

	2022	2021	2020
Raw material, products for resale, materials and third-party services (*)	(32,354)	(20,869)	(12,699)
Depreciation, depletion and amortization	(10,514)	(9,277)	(8,847)
Production taxes	(14,953)	(11,136)	(5,920)
Employee compensation	(1,665)	(1,882)	(1,729)
Total	(59,486)	(43,164)	(29,195)

(*) It Includes short-term leases and inventory turnover. 

9.2. Selling expenses

	2022	2021	2020
Materials, third-party services, freight, rent and other related costs	(3,987)	(3,542)	(4,163)
Depreciation, depletion and amortization	(789)	(610)	(564)
Allowance for expected credit losses	(58)	12	2
Employee compensation	(97)	(89)	(159)
Total	(4,931)	(4,229)	(4,884)

9.3. General and administrative expenses

	2022	2021	2020
Employee compensation	(865)	(834)	(749)
Materials, third-party services, rent and other related costs	(362)	(256)	(252)
Depreciation, depletion and amortization	(105)	(86)	(89)
Total	(1,332)	(1,176)	(1,090)