PC2. Operating profit/loss

Operating profit/loss by type of cost
SEKm	Note	2019	2018
Other operating income		209	192
Other external costs		–302	–396
Personnel and Board costs		–359	–340
Amortization of capitalized development costs	PC5	–	0
Depreciation of equipment	PC6	–2	–2
IS Total		–454	–546

The item “Other external costs” includes primarily consultancy fees, travel expenses, lease expenses and management costs.

Auditing expenses

Remuneration to auditors can be specified as follows:

SEKm	2019	2018
EY
Audit assignments	–13	–13
Auditing activities other than the audit assignment	0	0
Tax consultancy services	0	0
Other assignments	–2	–2
Total	–15	–15

IFRS 16 Leases came into effect on January 1, 2019. RFR 2 contains an exception allowing all leases to be recognized in profit or loss.

Future payment commitments for non-cancellable operating leases are as follows:

Cost for the period for leasing of assets amounted to SEK –26m (–25). Leased assets comprise means of transportation and office premises.