B3. Operating expenses

Operating expenses by function and type of cost

Operating expenses by function
SEKm	2018	2017	2016
IS Cost of goods sold	–85,058	–76,899	–72,438
IS Sales, general and administration	–20,570	–19,130	–16,965
IS Amortization of acquisition-related intangible assets	–732	–560	–159
IS TB3:1 Items affecting comparability	–1,444	–940	–2,825
Total	–107,804	–97,529	–92,387

Refer also to the chapter Description of costs.

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Operating expenses by type of cost

SEKm

Note

2018

2017

2016

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

TB3:2 Other income

897

1,045

970

Change in inventory of finished products and products in progress¹⁾

196

172

–82

Raw materials and consumables¹⁾

–43,771

–38,191

–36,442

Personnel costs¹⁾

–22,021

–20,142

–17,983

TB3:3 Other operating expenses¹⁾

–36,412

–34,444

–33,242

Amortization of intangible assets¹⁾

–1,049

–853

–380

Depreciation of property, plant and equipment¹⁾

–5,126

–4,871

–4,764

Impairment of intangible assets¹⁾

–105

–132

–137

Impairment of property, plant and equipment¹⁾

–428

–254

–420

Share in profits of associates¹⁾

–278

–

Revaluation of previously owned shares in associates¹⁾

225

–

Gain on divestment¹⁾²⁾

Total

–107,804

–97,529

–92,387

TB3:1 Items affecting comparability

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Distribution of items affecting comparability by type of cost
SEKm	2018	2017	2016
Impairment of inventory of finished products and products in progress	–61	–4	–156
Raw materials and consumables	–	–	–102
Personnel costs	–700	–69	–76
Other operating expenses	–183	–620	–1,948
Amortization of intangible assets	–	–2	–43
Depreciation of property, plant and equipment	–	–	–36
Impairment of intangible assets	–105	–132	–137
Impairment of property, plant and equipment	–410	–254	–420
Impairment losses recognized in associates	–278	–	–
Revaluation of previously owned shares in associates	225	72	–
Gain on divestment	68	69	93
Total	–1,444	–940	–2,825

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Distribution of items affecting comparability
SEKm	2018
Costs for restructuring measures at production facilities of Professional Hygiene and Consumer Tissue	–1,222
Impairment in the associate Asaleo Care Ltd.	–278
Increase in participations in joint venture in Latin America	165
Dissolution of reserve for foreign tax	288
Restructuring costs relating to the Group-wide savings program	–131
Other	–266
Total	–1,444

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Distribution of items affecting comparability, previous periods
SEKm	2017
Costs of split of SCA Group 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

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SEKm	2016
Costs for legal disputes	–1,086
Costs for closure of tissue production plants in Spain and France	–757
Costs for closure of operation in India	–374
Costs for closure of baby diaper operation in Mexico	–174
Costs in conjunction with the acquisition of Wausau Paper Corp.	–204
Transaction costs BSN medical	–143
Other	–87
Total	–2,825

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TB3:2 Other income
SEKm	2018	2017	2016
Sales not included in core operations	897	1,045	970
Total	897	1,045	970

Other revenue includes rental revenue, which is recognized in the period covered by the rental contract, royalties and similar items, which are recognized in accordance with the implied financial effect of the contract.

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TB3:3 Distribution of other operating expenses

SEKm

2018

2017

2016

1)	After deduction for revenues from energy in the amount of SEK 327m (227; 194).

Transport expenses

–8,290

–7,425

–7,120

Energy costs¹⁾

–4,775

–4,498

–4,448

Purchased finished goods for resale

–5,144

–5,053

–3,739

Marketing costs

–6,031

–5,777

–5,504

Repairs and maintenance

–2,546

–2,436

–2,537

IT, telephony and lease of premises

–1,633

–1,380

–1,445

Other operating expenses, production

–3,919

–3,671

–3,291

Other operating expenses, distribution, sales and administration

–3,674

–3,644

–3,090

Other

–400

–560

–2,068

Total

–36,412

–34,444

–33,242

Other disclosures

Exchange rate effects had a negative impact of SEK –189m (–10; –97) on operating profit. Government grants received reduced operating expenses by SEK 55m (65; 41). Costs for research and development amounted to SEK –1,320m (–1,239; –1,211) during the period.