b'STAATSOLIE MAATSCHAPPIJ SURINAME N.V.NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 (Continued)3.2 INFORMATION ABOUT KEY ITEMS COMPRISING OPERATING PROFIT OR LOSSOffshore expenses(X US$ 1,000) 2021 2020Expensedprojects (65) (78)DepreciationandamortizationofPPE (53) (51)Depreciation of right-of-use assets(55) (59)Utilities expenses (22)- Other expenses(44)37 Total (239)(151)Selling and distribution expenses (X US$ 1,000) 2021 Restated 2020Freight* (4,637) (10,977)Employeebenefitsexpense (3,090) (3,131)Baddebtexpense-624Externalservices (2,339) (3,298)DepreciationandamortizationofPPE (21) (130)Depreciation of right-of-use assets(67) (58)Maintenanceexpense (927) (1,009)Insurance costs (215) (145)Utility expenses(15) (16)Donations -(13)Other expenses(113) (746)Total (11,424)(18,899)*In 2021, the sales contracts terms shifted from CIF to FOB. Furthermore, the lease capacity of vessels was reduced in 2021 compared to 2020.106 STAATSOLIE 2021 ANNUAL REPORT'