6. 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	(143 859)	(142 950)
Materials and energy	(434 310)	(414 952)
External services	(95 129)	(100 260)
Taxes and charges, including:	(71 313)	(78 044)
CO₂ allowances	(42 128)	(35 569)
Costs of employee benefits	(67 804)	(71 476)
Other expenses by nature	(7 611)	(10 513)
Total expenses by nature	(820 026)	(818 195)
Cost of merchandise and raw materials sold	(11 815)	(9 500)
Total cost of goods, merchandise and raw material sold, selling expenses and general and administrative expenses	(831 841)	(827 695)
Selling and distribution expenses	1 930	3 236
General and administrative expenses	6 040	7 139
Cost of sales	(823 871)	(817 320)