10.1.4 Other information on property, plant and equipment and intangible assets
| Allocation of depreciation expense | Note | 2021 | 2020 |
|---|---|---|---|
| Cost of sales | 867.1 | 944.4 | |
| Selling expenses | 134.7 | 127.0 | |
| Administrative expenses | 32.5 | 31.5 | |
| Change in products and adjustments to cost of sales | 14.7 | (13.0) | |
| Total depreciation/amortisation expense recognised in the statement of comprehensive income | 9.2 | 1,049.0 | 1,089.9 |
| Capital expenditure | 2.2 | 2.4 | |
| Total | 1,051.2 | 1,092.3 |
In 2021, the Group capitalised finance costs of PLN 7.7m as property, plant and equipment under construction and intangible assets under development (2020: PLN 14.2m).
As at December 31st 2021, cumulative borrowing costs capitalised as property, plant and equipment under construction, intangible assets under development, and property, plant and equipment related to oil and gas production totalled PLN 49.2m (December 31st 2020: PLN 71.2m).
As at December 31st 2021, property, plant and equipment as well as intangible assets serving as collateral for the Group’s liabilities totalled PLN 2,836.2m (December 31st 2020: PLN 4,345.6m).
As at December 31st 2021, the Group’s future contractual commitments related to purchases of property, plant and equipment and intangible assets, undisclosed in the statement of financial position, totalled PLN 301.1m (December 31st 2020: PLN 458.9m). As at December 31st2021, the contracted expenditure was related, among others, the hydrogen recovery unit (HRU), purchase of intermodal rolling stock, as well as the upgrade of the Fuel Depot in Piotrków Trybunalski. As at December 31st 2020, the contracted expenditure was related, among others, to the upgrade of the Fuel Depot in Piotrków Trybunalski, upgrade of the Claus unit (sulfur recovery), construction of rail tank loading station, development of the B-8 field, expansion of the service station network and purchase of intermodal rolling stock.