| ADDITIONAL INFORMATION ON COST OF SALES AND OPERATING EXPENSES BY NATURE |
| 10. | ADDITIONAL INFORMATION ON COST OF SALES AND OPERATING EXPENSES BY
NATURE |
Depreciation, amortization and impairment expenses are included in the following
accounts of the income statement for the years ended in December 31, 2025, 2024 and 2023:
| Schedule of depreciation, amortization and impairment expenses |
|
|
|
|
|
|
|
| |
Depreciation and impairment of property, plant and equipment |
|
Amortization of intangible assets |
| |
2025 |
2024 |
2023 |
|
2025 |
2024 |
2023 |
| |
|
|
|
|
|
|
|
| Cost of sales (i) |
3,661.8 |
3,939.4 |
3,552.5 |
|
23.6 |
17.4 |
13.2 |
| Distribution expenses |
1,164.6 |
1,172.6 |
1,098.3 |
|
- |
- |
- |
| Commercial expenses |
527.2 |
615.0 |
613.7 |
|
194.4 |
206.7 |
148.6 |
| Administrative expenses |
539.8 |
514.2 |
464.1 |
|
718.4 |
622.9 |
524.8 |
| |
5,893.4 |
6,241.2 |
5,728.6 |
|
936.4 |
847.0 |
686.6 |
| (i) | | These amounts added to R$2,944.6 (R$2,796.1 and R$2,629.6 as at December 31, 2024 and 2023,
respectively) mentioned in note 9 - Payroll and related benefits, total R$6,630.0 (R$6,752.9 and R$6,195.3 as at December 31,
2024 and 2023, respectively). The remaining balance of R$36,234.1 (R$36,862.2 and R$33,096.3 as at December 31, 2024 and 2023, respectively),
recorded in the cost of sales, corresponds to other production costs. |
|