b'STAATSOLIE MAATSCHAPPIJ SURINAME N.V.NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2019 (Continued)Depreciation of property, plant and equipment, and amortization of intangible assets(X US$ 1,000) 2019 2018Included in cost of salesDepreciationandamortizationupstream (42,919) (37,754)Depreciationdownstream (51,343) (52,066)Sub total(94,262)(89,820)Included in Exploration expenses including dry holesDepreciationupstream-exploration(111) (84)Sub total(111)(84)Included in Selling and distribution expenses Depreciationdownstream(133)(21)Sub total(133)(21)Included in Other operating expenses Depreciationdownstream (256) (6)Sub total(256)(6)Included in General and administrative expenses Depreciationandamortizationcorporate (1,576) (1,295)Depreciationdownstream 1,346(41)Sub total(230)(1,336)Grand total(94,992)(91,267)Finance income (X US$ 1,000) 2019 2018Interest income on loans 591 764Other interest income 413 Total finance income 595777 Finance costs (X US$ 1,000) 2019 2018Interestonborrowings (56,378) (69,587)Accretionexpensesofprovisions (6,390) (7,586)Otherfinancecharges* (518) (10,640)Accretion expenses of lease liabilities (704)- Total finance costs(63,990)(87,813)*In 2018 the Group refinanced its Term loans (Corporate term loan and Loan SPCS), which resulted in73expensing of the unamortized debt arrangement fees of the previous loans.'