Page 235 - Tata_Chemicals_yearly-reports-2017-18

30. Depreciation and amortisation expense

` in crore
Particulars Year ended Year ended
31 March, 2018 31 March, 2017
(a) Depreciation of property, plant and equipment 419.84 410.86
(b) Depreciation of Investment property 0.08 0.08
(c) Amortisation of intangible assets 98.09 101.22
518.01 512.16
31. Other expenses

` in crore
Particulars Year ended Year ended Integrated Report
31 March, 2018 31 March, 2017
(a) Stores and spare parts consumed 270.93 250.12
(b) Packing materials consumed 334.15 331.95
(c) Power and fuel 1,272.51 1,163.07
(d) Repairs - Buildings 11.55 8.99
- Machinery 335.19 377.27
- Others 8.90 8.48
(e) Rent 154.11 163.12
(f) Royalty, rates and taxes 347.46 321.94
(g) Excise duty adjustment for stocks (3.66) 2.99
(h) Distributor’s service charges 21.40 22.05 Statutory Reports
(i) Sales promotion expenses 159.95 193.59
(j) Insurance charges 32.22 33.01
(k) Freight and forwarding charges 1,578.73 1,530.48
(l) Loss on assets sold, discarded or written off 10.61 2.69
(m) Bad debts written off 3.27 2.45
(n) Provision for doubtful debts and advances (net) 8.71 4.30
(o) Foreign exchange loss (net) 10.69 19.62
(p) Director’s fees and commission 10.64 9.71
(q) Others 485.90 470.26
5,053.26 4,916.09

32. Exceptional gains (net) Financial Statements

Exceptional gains (net) relate to operations at Tata Chemicals North America, Inc. and it’s Subsidiaries (‘TCNA’) for the year ended
31 March, 2018. These include:
(a) A gain of ` 82.80 crore, based on actuarial valuation, on account of changes announced to certain Post Retiral Medical Plans.
(b) An estimated charge of ` 18.46 crore payable on account of severance package offered to employees.

Consolidated Financial Statements 233