(Dollars in millions)

Year ended March 31,

2024

2023

2022

Employee benefit costs

9,981

9,729

8,585

Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9)

565

524

466

Travelling costs

213

190

110

Cost of technical sub-contractors

1,477

1,751

1,690

Cost of software packages for own use

259

240

190

Third party items bought for service delivery to clients

1,372

1,110

721

Consultancy and professional charges

210

210

253

Communication costs

81

89

82

Repairs and maintenance

175

169

163

Rates and Taxes

39

37

35

Provision for post-sales client support

9

15

10

Power and fuel

24

22

18

Commission to non-whole time directors

2

2

2

Branding and marketing expenses

122

112

74

Impairment loss recognized / (reversed) under expected credit loss model

15

35

23

Insurance charges

25

22

22

Contribution towards Corporate Social Responsibility

64

58

57

Others

95

72

55

Total cost of sales, selling and marketing expenses and administrative expenses

14,728

14,387

12,556