The Company presents its expenses by function in the consolidated income statement and presents below its expenses by nature:
| 2017 | 2016 | 2015 | |||
| Raw materials and materials for use and consumption | 71,521,652 | 69,173,511 | 67,763,793 | ||
| Personnel expenses | 2,231,556 | 2,042,985 | 1,950,776 | ||
| Freight and storage | 1,117,467 | 1,077,552 | 1,134,388 | ||
| Depreciation and amortization | 1,175,951 | 1,103,538 | 1,002,647 | ||
| Advertising and marketing | 192,441 | 200,011 | 177,336 | ||
| Services provided by third parties | 351,227 | 318,746 | 255,750 | ||
| Lease of real estate and equipment | 196,970 | 164,740 | 143,677 | ||
| Other expenses | 410,356 | 359,000 | 343,237 | ||
| Total | 77,197,620 | 74,440,083 | 72,771,604 | ||
| Classified as: | |||||
| Cost of products and services sold | 72,735,781 | 70,342,723 | 68,933,702 | ||
| Selling and marketing | 2,885,311 | 2,651,501 | 2,516,561 | ||
| General and administrative | 1,576,528 | 1,445,859 | 1,321,341 | ||
| Total | 77,197,620 | 74,440,083 | 72,771,604 |
Research and development expenses are recognized in the income statements and amounted to R$ 55,836 in 2017 (R$ 50,129 in 2016 and R$ 41,368 in 2015).