B2. Operating expenses

Operating expenses by function and type of cost

Operating expenses by function
SEKm	2017	2016	2015
IS Cost of goods sold	–76,899	–72,438	–71,898
IS Sales, general and administration	–19,130	–16,965	–16,216
IS Amortization of acquisition-related intangible assets	–560	–159	–133
IS TB2:1 Items affecting comparability	–940	–2,825	–786
Total	–97,529	–92,387	–89,033

Refer also to chapter Description of costs for a description of costs.

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Operating expenses by type of cost

SEKm

Note

2017

2016

2015

1)	Including items affecting comparability.
2)	Including transaction costs and reversal of realized translation differences in divested companies to profit or loss.

TB2:2 Other income

1,045

970

923

Change in inventory of finished products and products in progress¹⁾

172

–82

640

Raw materials and consumables¹⁾

–38,191

–36,442

–37,271

Personnel costs¹⁾

–20,142

–17,983

–16,943

TB2:3 Other operating expenses¹⁾

–34,444

–33,242

–31,654

Amortization of intangible assets¹⁾

–853

–380

–275

Depreciation of property, plant and equipment¹⁾

–4,871

–4,764

–4,489

Impairment of intangible assets¹⁾

–132

–137

–497

Impairment of property, plant and equipment¹⁾

–254

–420

–375

Impairment of associates¹⁾

–

–62

Gain on sale of securities¹⁾

–

970

Revaluation of previously owned shares in associates¹⁾

–

Gain on divestment¹⁾²⁾

–

Total

–97,529

–92,387

–89,033

TB2:1 Items affecting comparability

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Distribution of items affecting comparability by type of cost
SEKm	2017	2016	2015
Impairment of inventory of finished products and products in progress	–4	–156	–29
Raw materials and consumables	–	–102	–16
Personnel costs	–69	–76	–295
Other operating expenses	–620	–1,948	–482
Amortization of intangible assets	–2	–43	–
Depreciation of property, plant and equipment	–	–36	–
Impairment of intangible assets	–132	–137	–497
Impairment of property, plant and equipment	–254	–420	–375
Impairment of associates	–	–	–62
Revaluation of previously owned shares in associates	72	–	–
Gain on divestment	69	93	–
Gain/loss on sale of securities	–	–	970
Total	–940	–2,825	–786

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Distribution of items affecting comparability by category
SEKm	2017
Costs of split of SCA into two listed companies	–550
Integration and transaction costs related to the acquisition of BSN medical and inventory valuation arising from acquisition balance	–435
Closure of tissue production plant in the US	–255
Restructuring costs for the closure of the tissue machine in the UK	–75
Reversal of provisions for competition case in Poland	265
Other	110
Total	–940

In 2016, items affecting comparability related mainly to costs for legal disputes (SEK –1,086m), cost for the closure of tissue production plants in Spain and France (SEK –757m), the closure of the business in India (SEK –374m) and the baby diaper business in Mexico (SEK –174m), costs in connection with acquisition of Wausau Paper Corp. (SEK –204m), transaction costs for BSN medical (SEK –143m) and other costs (SEK –87m).

In 2015, items affecting comparability related mainly to costs for the impairment of trademarks associated with the baby diaper business in Mexico and the Everbeauty acquisition in Taiwan (SEK –465m), impairment of non-current assets mainly used in tissue production in France and baby diapers in Mexico (SEK –375m), integration cost in conjunction with the acquisition of Georgia Pacific (SEK –440m), costs in conjunction with the divestment of the business jet operation (SEK –170m), a gain from the sale of securities (SEK 970m) and other items (SEK 306m), which include transaction costs.

For information on items affecting comparability by segment, refer to Note B1 Segment reporting.

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TB2:2 Other income
SEKm	2017	2016	2015
Sales not included in core operations	1,045	970	923
Total	1,045	970	923

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TB2:3 Distribution of other operating expenses

SEKm

2017

2016

2015

1)	After deduction for revenues from energy in the amount of SEK 227m (194; 191).

Transport expenses

–7,425

–7,120

–7,108

Energy costs¹⁾

–4,498

–4,448

–4,925

Purchased finished goods for resale

–5,053

–3,739

–3,464

Marketing costs

–5,777

–5,504

–5,207

Repairs and maintenance

–2,436

–2,537

–2,227

IT, telephony and lease of premises

–1,380

–1,445

–1,307

Other operating expenses, production

–3,671

–3,291

–3,417

Other operating expenses, distribution, sales and administration

–3,644

–3,090

–3,340

Other

–560

–2,068

–659

Total

–34 444

–33,242

–31,654

Other disclosures

Exchange rate effects had a negative impact of SEK –10m (–97; –189) on operating profit. Government grants received reduced operating expenses by SEK 65m (41; 47). Costs for research and development amounted to SEK –1,239m (–1,211; –1,055) during the period.