MAHINDRA & MAHINDRA LTD. | Integrated Annual Report 2021-22

251 MAHINDRA & MAHINDRA LTD. Integrated Annual Report 2021-22 30. Depreciation, amortisation and impairment expense Rupees crores Particulars 2022 2021 (a) Depreciation on Property, Plant and Equipment. ........................................................................................... 1,486.70 1,376.69 (b) Amortisation on Right-of-use asset.................................................................................................................. 52.12 58.45 (c) Amortisation on Intangible Assets. .................................................................................................................. 907.40 923.80 (d) Impairment of property, plant & equipment and intangible assets under development........................... 4.84 10.98 Total Depreciation, amortisation and impairment expense . ................................................................................. 2,451.06 2,369.92 31. Other Expenses Rupees crores Particulars 2022 2021 Advertisements.......................................................................................................................................................... 415.10 259.42 Freight outward. ....................................................................................................................................................... 710.29 589.08 Stores consumed........................................................................................................................................................ 194.39 124.94 Tools consumed......................................................................................................................................................... 54.70 44.00 Power and Fuel.......................................................................................................................................................... 262.97 240.57 Repairs and Maintenance......................................................................................................................................... 278.32 301.32 Sales promotion expenses. ....................................................................................................................................... 173.16 156.40 Legal and Professional charges [refer note (a)]. .................................................................................................... 413.62 461.86 Hire and Service charges. ......................................................................................................................................... 1,165.45 957.49 Miscellaneous expenses [refer note (b) & (c)]......................................................................................................... 1,234.14 1,232.77 Total Other Expenses ................................................................................................................................................ 4,902.14 4,367.85 (a) Auditors remuneration (Net of taxes where applicable) included in Legal and Professional charges are as below: Rupees crores Particulars 2022 2021 Statutory Auditors: Audit Fees (including quarterly limited reviews). .......................................................................................... 5.70 5.74 Other Services.................................................................................................................................................... 0.25 0.38 Reimbursement of expenses............................................................................................................................. 0.07 0.05 Total .................................................................................................................................................................... 6.02 6.17 Cost Auditors: Audit Fees.......................................................................................................................................................... 0.09 0.12 Total .................................................................................................................................................................... 0.09 0.12 (b) The foreign exchange (net) gain recognised in profit or loss is Rs. 95.70 crores (2021: net gain of Rs. 30.08 crores). (c) Short term lease expenses recognised during the year is Rs. 37.76 crores (2021: Rs. 46.72 crores).