17.3. Depreciation and amortization charges and impairment losses
| Year ended 31 December 2022 | Year ended 31 December 2021 (restated figures) | |
|---|---|---|
| Amortization, included in item: | (2 060) | (1 958) |
| Cost of sales | (1 922) | (1 840) |
| Selling expenses | (67) | (51) |
| Administrative expenses | (44) | (40) |
| Cost of goods produced for internal purposes | (27) | (27) |
| Impairment allowance, included in item: | (79) | (944) |
| Cost of sales | (79) | (953) |
| Selling expenses | 2 | 1 |
| Administrative expenses | (2) | (1) |
| Cost of goods produced for internal purposes | − | 9 |
| Total | (2 139) | (2 902) |
In the year ended 31 December 2022, as a result of impairment tests performed as at 31 December 2022, the Group recognized impairment losses in the Generation segment in the total amount of PLN 75 million. The impairment tests are further described in detail in Note 14 to consolidated financial statements.
In addition, in the year ended 31 December 2022, the Group companies created and released write-downs on individual assets and assets due to agreements with customers, which in total increased the Group’s operating costs by the total amount of PLN 4 million.
The total impairment loss on property, plant and equipment, intangible assets, rights-of-use assets and goodwill recognized as part of continuing operations in the year ended 31 December 2022 amounted to PLN 79 million.