Costs and expenses by nature for the year then ended as of December 31, 2017:
| Nature of cost and operating expenses | Cost of sales ThCh$ |
Distribution costs ThCh$ |
Administrative expenses ThCh$ |
Other expenses by function ThCh$ |
Total ThCh$ | |||||||||||||||
| Direct cost | 382,485,664 | — | — | — | 382,485,664 | |||||||||||||||
| Depreciation and amortization | 4,567,176 | 1,182,185 | 937,885 | — | 6,687,246 | |||||||||||||||
| Personnel expenses | 23,567,600 | 32,645,310 | 19,846,352 | — | 76,059,262 | |||||||||||||||
| Other expenses | 1,458,777 | 109,449,460 | 10,326,170 | 3,037,270 | 124,271,677 | |||||||||||||||
| Total | 412,079,217 | 143,276,955 | 31,110,407 | 3,037,270 | 589,503,849 | |||||||||||||||
Depreciation and amortization disclosed above correspond to that recorded as part of Cost of Sales (indirect costs), Distribution Cost and Selling and Administrative expenses. Total depreciation amounted to ThCh$23,245,867 (refer to note 28), the difference corresponding to ThCh$16,558,621 is included within direct cost.
The distribution of costs and expenses by nature for the year then ended as of December 31, 2016 is detailed as follows.
| Nature of cost and operating expenses | Cost of sales ThCh$ |
Distribution costs ThCh$ |
Administrative expenses ThCh$ |
Other expenses by function ThCh$ |
Total ThCh$ |
|||||||||||||||
| Direct cost | 385,682,789 | — | — | — | 385,682,789 | |||||||||||||||
| Depreciation and amortization | 5,005,862 | 1,370,580 | 1,020,423 | — | 7,396,865 | |||||||||||||||
| Personnel expenses | 20,201,501 | 34,656,241 | 19,769,974 | — | 74,627,716 | |||||||||||||||
| Other expenses | 1,491,719 | 114,886,255 | 10,771,771 | 2,067,273 | 129,217,018 | |||||||||||||||
| Total | 412,381,871 | 150,913,076 | 31,562,168 | 2,067,273 | 596,924,388 | |||||||||||||||
The distribution of costs and expenses by nature for the year then ended as of December 31, 2015 is detailed as follows.
| Nature of cost and operating expenses | Cost of sales ThCh$ |
Distribution costs ThCh$ |
Administrative expenses ThCh$ |
Other expenses by function ThCh$ |
Total ThCh$ |
|||||||||||||||
| Direct cost | 365,309,652 | — | — | — | 365,309,652 | |||||||||||||||
| Depreciation and amortization | 5,331,218 | 1,335,181 | 1,099,652 | — | 7,766,051 | |||||||||||||||
| Personnel expenses | 19,960,871 | 32,183,903 | 23,652,010 | — | 75,796,784 | |||||||||||||||
| Other expenses | 903,406 | 107,098,022 | 7,084,530 | 2,897,513 | 117,983,471 | |||||||||||||||
| Total | 391,505,147 | 140,617,106 | 31,836,192 | 2,897,513 | 566,855,958 | |||||||||||||||
Depreciation and amortization disclosed above correspond to that recorded as part of Cost of Sales (indirect cost), Distribution Cost and Selling and Administrative Expenses. Total depreciation amounted to ThCh$21,396,547 (refer to note 28), the difference corresponding to ThCh$15,119,337 is included within direct cost.