BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 193 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret A.Ş. and Its Subsidiary (All amounts expressed in Turkish Lira (“TL”)) Notes to the Consolidated Financial Statements For the Year Ended 31 December 2021 23. GENERAL AND ADMINISTRATIVE EXPENSES AND SELLING, MARKETING AND DISTRIBUTION EXPENSES As of te 1 January - 31 December 2021 and 2020, Activities Expenses details are as follows: General and Administrative Expenses 1 January - 31 December 2021 1 January - 31 December 2020 Personnel Expenses 17.175.603 11.357.245 Depreciation and Amortisation Expense (Note 24) 3.988.881 3.431.718 Repair and maintenance expenses 2.948.973 84.317 Public Shares Expenses 2.270.898 - Consulting Expenses 1.846.993 860.333 Vehicles Expenses 1.693.457 915.168 Taxes Paid 1.672.219 92.586 Ofice Rent Expenses 699.746 214.979 Dues Expenses 217.002 234.829 Advertising Expenses 315.070 179.893 Cleaning Expenses 218.240 146.610 Security Expenses 180.263 151.028 Insurance Expenses 211.330 256.260 Elecrical Expenses 325.052 245.390 Other Expenses 2.452.018 1.354.046 Total 36.215.745 19.524.402 Selling, Marketing and Distribution Expenses 1 January - 31 December 2021 1 January - 31 December 2020 Personnel Expenses 153.880 238.081 Other Expenses 82.599 153.956 Total 236.479 392.037