4.1 Expenses by nature

in PLN millions, unless otherwise stated

		from 1 January 2022 to 31 December 2022	from 1 January 2021 to 31 December 2021
Note 9.3	Depreciation of property, plant and equipment and amortisation of intangible assets	2 398	2 254
Note 11.1	Employee benefits expenses	7 333	6 443
	Materials and energy, including:	15 876	11 962
	purchased metal-bearing materials	8 859	7 132
	External services	2 604	2 200
Note 5.2	Minerals extraction tax	3 046	3 548
	Other taxes and charges	786	661
Note 4.4	Reversal of impairment losses on property, plant and equipment and intangible assets	(3)	(42)
Note 4.4	Reversal of write-down of inventories	(55)	(88)
	Advertising costs and representation expenses	89	72
	Property and personal insurance	80	76
Note 4.4	Impairment losses on property, plant and equipment and intangible assets	83	340
Note 4.4	Write-down of inventories	74	47
	Other costs	77	64
	Total expenses by nature	32 388	27 537
	Cost of merchandise and materials sold (+)	792	790
	Change in inventories of finished goods and work in progress (+/-)	(2 008)	(1 544)
	Cost of products for internal use of the Group (-) *
	Total costs of sales, selling costs and administrative expenses, of which:	29 503	25 093
	Cost of sales	27 541	23 529
	Selling costs	560	450
	Administrative expenses	1 402	1 114

* The amount is mainly comprised of cost of manufacturing fixed assets by the Group – in particular stripping costs of open-pit mines.