Which expenses below include depreciation? I found three, but I am unsure.

Property, Plant and Equipment Property, plant and equipment is stated at cost and depreciated on a straight-line basis over the estimated useful lives of the assets, as follows: 3 to 15 years for machinery and equipment; and 25 to 40 years for buildings and related improvements. At December 31, 2022 and December 31, 2021, property, plant and equipment included assets under finance lease arrangements with net book values totaling $72,160 and $72,496, respectively. Total depreciation expense for the years ended December 31, 2022, 2021 and 2020 was $253,582, $230,638 and $219,021, respectively, and included depreciation on assets recorded under finance lease arrangements. Maintenance and repairs are expensed as incurred. We capitalize applicable interest charges incurred during the construction of new facilities and production lines and amortize these costs over the assets estimated useful lives.

Cost of Sales Cost of sales represents costs directly related to the manufacture and distribution of our products. Primary costs include raw materials, packaging, direct labor, overhead, shipping and handling, warehousing and the depreciation of manufacturing, warehousing and distribution facilities. Manufacturing overhead and related expenses include salaries, wages, employee benefits, utilities, maintenance and property taxes.

Selling, Marketing and Administrative Expense Selling, marketing and administrative expense (SM&A) represents costs incurred in generating revenues and in managing our business. Such costs include advertising and other marketing expenses, selling expenses, research and development costs, administrative and other indirect overhead costs, amortization of capitalized software and intangible assets and depreciation of administrative facilities. Research and development costs, charged to expense as incurred, totaled $46,943 in 2022, $40,107 in 2021 and $37,577 in 2020. Advertising expense is also charged to expense as incurred and totaled $517,677 in 2022, $511,798 in 2021 and $516,936 in 2020. Prepaid advertising expense was $241 as of December 31, 2022. There was no prepaid advertising expense as of December 31, 2021.

What two expenses listed on Hershey's income statement include depreciation? What is the difference in the depreciation included in each account (Hint - look at the description of expenses on p.56 of the 10K )