| COSTS AND EXPENSES BY NATURE |
|
Accounting policy:
The Company and its subsidiaries account for natural gas distribution concession contracts using the intangible asset model in accordance with IFRIC 12 and IAS 38 and classify the amortization of the concession contract as cost of sales. |
Expenses are presented in the statement of profit or loss and other comprehensive income by function. The income reconciliation by nature/purpose is as follows:
|
|
12/31/2024 |
|
|
12/31/2023 |
|
|
12/31/2022 |
|
|
Raw materials |
(7,134,069 |
) |
|
(7,291,453 |
) |
|
(6,588,465 |
) |
|
Commodity cost (natural gas) |
(12,083,199 |
) |
|
(11,919,415 |
) |
|
(13,892,505 |
) |
|
Electricity purchased for resale |
— |
|
|
— |
|
|
(260,891 |
) |
|
Railroad transport and port elevation expenses |
(3,129,514 |
) |
|
(2,696,333 |
) |
|
(3,074,624 |
) |
|
Other transport |
(484,136 |
) |
|
(523,747 |
) |
|
(137,255 |
) |
|
Depreciation and amortization |
(3,868,583 |
) |
|
(3,364,943 |
) |
|
(3,014,480 |
) |
|
Personnel expenses |
(3,115,478 |
) |
|
(2,893,919 |
) |
|
(2,498,912 |
) |
|
Construction cost |
(1,602,284 |
) |
|
(1,494,141 |
) |
|
(1,217,818 |
) |
|
Expenses with third-party services |
(901,372 |
) |
|
(952,294 |
) |
|
(888,195 |
) |
|
Selling expenses |
(42,815 |
) |
|
(37,451 |
) |
|
(23,505 |
) |
|
Cost of properties sold (Note 10.5) |
(746,956 |
) |
|
(153,470 |
) |
|
(550,432 |
) |
|
Other |
(1,548,827 |
) |
|
(1,101,274 |
) |
|
(1,444,083 |
) |
|
|
(34,657,233 |
) |
|
(32,428,440 |
) |
|
(33,591,165 |
) |
|
|
|
|
|
|
|
|
|
|
|
Cost of sales |
(30,236,061 |
) |
|
(28,549,896 |
) |
|
(30,556,819 |
) |
|
Selling expenses |
(1,575,890 |
) |
|
(1,350,570 |
) |
|
(1,276,279 |
) |
|
General and administrative expenses |
(2,845,282 |
) |
|
(2,527,974 |
) |
|
(1,758,067 |
) |
|
|
(34,657,233 |
) |
|
(32,428,440 |
) |
|
(33,591,165 |
) |
|