Breakdown of expenses by nature for the years ended 31 December 2017, 2016 and 2015 is as follows:
Cost of revenue:
2017 | 2016 | 2015 | ||||||||||
Depreciation and amortization (*) |
(2,596,980 | ) | (2,203,351 | ) | (1,667,750 | ) | ||||||
Treasury share |
(1,669,807 | ) | (1,491,503 | ) | (1,418,683 | ) | ||||||
Interconnection and termination expenses |
(1,607,079 | ) | (1,420,233 | ) | (1,326,990 | ) | ||||||
Radio expenses |
(1,123,668 | ) | (1,057,618 | ) | (911,454 | ) | ||||||
Employee benefit expenses |
(1,046,544 | ) | (859,143 | ) | (734,725 | ) | ||||||
Cost of goods sold |
(870,226 | ) | (551,656 | ) | (250,779 | ) | ||||||
Cost of revenue from financial services |
(270,366 | ) | (68,546 | ) | — | |||||||
Universal service fund |
(221,431 | ) | (192,045 | ) | (182,508 | ) | ||||||
Transmission expenses |
(218,221 | ) | (139,185 | ) | (113,574 | ) | ||||||
Roaming expenses |
(177,258 | ) | (128,429 | ) | (108,102 | ) | ||||||
Billing and archiving expenses |
(55,185 | ) | (61,647 | ) | (55,056 | ) | ||||||
Others |
(1,493,409 | ) | (1,063,251 | ) | (999,862 | ) | ||||||
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(11,350,174 | ) | (9,236,607 | ) | (7,769,483 | ) | |||||||
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(*) | As at 31 December 2017, depreciation and amortization expenses includes depreciation and amortization expenses related to the financial services amounting to TL 6,343 (31 December 2016: 1.677 TL). |