13.1 Expenses by nature

in PLN millions, unless otherwise stated

	from 1 October 2022 to 31 December 2022	from 1 October 2021 to 31 December 2021	from 1 January 2022 to 31 December 2022	from 1 January 2021 to 31 December 2021
Depreciation of property, plant and equipment and amortisation of intangible assets	663	526	2 398	2 254
Employee benefits expenses	2 009	1 692	7 333	6 443
Materials and energy, including:	4 045	3 110	15 876	11 962
purchased metal-bearing materials	2 158	1 769	8 859	7 132
External services	800	721	2 604	2 200
Minerals extraction tax	746	1 009	3 046	3 548
Other taxes and charges	249	( 34)	786	661
Reversal of impairment losses on property, plant and equipment and intangible assets	(2)	3	(3)	(42)
Reversal of write-down of inventories	(15)	(31)	(55)	(88)
Advertising costs and representation expenses	34	25	89	72
Property and personal insurance	22	20	80	76
Impairment losses on property, plant and equipment and intangible assets	36	319	83	340
Write-down of inventories	34	18	74	47
Other costs	20	28	77	64
Total expenses by nature	8 641	7 406	32 388	27 537
Cost of merchandise and materials sold (+)	136	215	792	790
Change in inventories of finished goods and work in progress (+/-)	(827)	112	(2 008)	(1 544)
Cost of products for internal use of the Group (-)	(457)	(504)	(1 669)	(1 690)
Total cost of sales, selling costs and administrative expenses, of which:	7 493	7 229	29 503	25 093
Cost of sales	6 898	6 745	27 541	23 529
Selling costs	149	120	560	450
Administrative expenses	446	364	1 402	1 114