5 Operating expenses by nature

Material costs

 122,222 

 123,435 

Personnel costs

 141,565 

 148,130 

Depreciation of property, plant and equipment

 6,454 

 6,271 

Amortization of intangible assets

 3,805 

 4,068 

Other operating costs (net)

 106,380 

 94,815 

Capitalization of development costs in position inventories (see note 15)

 (36,686) 

 (18,182) 

Capitalization of development costs in position intangible assets (see note 18)

 (10,248) 

 (16,222) 

Total operating expenses, according to statement of profit or loss

 333,492 

 342,315