17.1. Employee benefit expenses
| Year ended 31 December 2022 | Year ended 31 December 2021 (restated figures) | |
|---|---|---|
| Depreciation and amortization | (2 060) | (1 958) |
| Impairment of non-financial assets | (79) | (944) |
| Materials and energy | (4 636) | (2 251) |
| Maitenance and repair services | (239) | (209) |
| Distribution services | (1 527) | (1 504) |
| Other external services | (686) | (593) |
| Cost of obligation to remit the CO2 emission allowances | (3 096) | (2 147) |
| Other taxes and charges | (815) | (697) |
| Employee benefits expense | (2 630) | (2 313) |
| Allowance for trade receivables expected credit losses | 8 | (33) |
| Costs of provision for onerous contracts | (91) | − |
| Other | (128) | (127) |
| Total costs by type | (15 979) | (12 776) |
| Change in inventories, prepayments, accruals and deferred income | 3 | (3) |
| Cost of goods produced for internal purposes | 764 | 602 |
| Selling expenses | 528 | 485 |
| Administrative expenses | 558 | 490 |
| Cost of goods for resale and materials sold | (20 728) | (11 726) |
| Cost of sales | (34 854) | (22 928) |
In the year ended 31 December 2022 compared to the comparative period, the main changes in the cost of goods, products, materials and services sold involved:
- the recognition in the current period of a lower impairment write-down for non-financial fixed assets compared to the corresponding period as a result of conducted impairment tests, as described in more detail in Note 14 of consolidated financial statements;
- an increase in the cost of material and energy consumption, which is mainly related to the higher cost of coal fuel, fuel oil and biomass consumed for production purposes, which is mainly due to price increases. At the same time, within the consumption of materials and energy in continuing operations, the Group presents the costs of coal purchased from TAURON Wydobycie S.A., which is related to the presentation of the operations of the above company as discontinued operations. Data for the comparable year have been restated accordingly.
- an increase in the cost of the obligation to redeem CO2 emission allowances, which mainly results from the increase in the price of CO2 emission allowances included in the calculation of the provision;
- an increase in the cost of employee benefits, which mainly results from recognizing the effects of agreements concluded with the social party and the rise of the minimum wage in 2022 in the costs of the current period;
- costs of creating a provision for onerous contracts in the Generation Segment in the year ended 31 December 2022 in the amount of PLN 91 million (further details in Note 45.2 of interim condensed consolidated financial statements);
- an increase in the value of goods and materials sold, which results mainly from the increase in the prices of electricity and gas purchased for resale to TAURON Group customers.