Additional information on operating expenses by nature

12 Months Ended

Dec. 31, 2023

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Additional information on operating expenses by nature

10. Additional information on operating expenses by nature

Depreciation, amortization and impairment charges are included in the following line items of the 2023 consolidated income statement:

Million US dollar	Depreciation and impairment of property, plant and equipment		Amortization and impairment of intangible assets		Depreciation and impairment of right-of-use assets		Impairment of goodwill, tangible and intangible assets
Cost of sales		3 085		74		44		-
Distribution expenses		139		12		351		-
Sales and marketing expenses		291		260		274		-
Administrative expenses		313		375		137		-
Other operating expenses		5		25		-		-
Exceptional items		-		6		-		20
Depreciation, amortization and impairment		3 833		752		806		20

Depreciation, amortization and impairment charges are included in the following line items of the 2022 consolidated income statement:

Million US dollar	Depreciation and impairment of property, plant and equipment		Amortization and impairment of intangible assets		Depreciation and impairment of right-of-use assets		Impairment of goodwill, tangible and intangible assets
Cost of sales		3 008		78		36		-
Distribution expenses		162		13		233		-
Sales and marketing expenses		298		152		236		-
Administrative expenses		299		416		124		-
Other operating expenses		19		-		-		-
Exceptional items		-		-		-		4
Depreciation, amortization and impairment		3 786		659		629		4

Depreciation, amortization and impairment charges are included in the following line items of the 2021 consolidated income statement:

Million US dollar (restated)	Depreciation and impairment of property, plant and equipment		Amortization and impairment of intangible assets		Depreciation and impairment of right-of-use assets		Impairment of goodwill, tangible and intangible assets
Cost of sales		2 782		91		39		-
Distribution expenses		136		10		176		-
Sales and marketing expenses		319		223		249		-
Administrative expenses		306		327		110		-
Other operating expenses		3		-		-		-
Exceptional items		-		-		-		281
Depreciation, amortization and impairment		3 546		651		574		281