4. Expenses by nature

in PLN thousand	For the year ended 31 December 2018	For the year ended 31 December 2017 (transformed data)
Depreciation and amortisation	(103 820)	(102 835)
Materials and energy	(232 640)	(209 902)
External services	(70 805)	(73 404)
Taxes and charges, including:	(51 072)	(57 062)
CO₂ allowances	(29 195)	(35 569)
Costs of employee benefits	(48 368)	(52 547)
Other expenses by nature	(4 697)	(7 260)
Total expenses by nature	(511 402)	(503 010)
Cost of merchandise and raw materials sold	(394)	(239)
Total cost of goods, merchandise and raw material sold, distribution expenses and general and administrative expenses	(511 796)	(503 249)
Distribution expenses	1 360	2 276
General and administrative expenses	3 215	5 064
Cost of sales	(507 221)	(495 909)