B3. Operating expenses

Operating expenses by function and type of cost

Operating expenses by function
SEKm	2020	2019	2018
IS Cost of goods sold	–82,132	–90,876	–85,058
IS Sales, general and administration	–22,088	–22,319	–20,570
IS Share of profits of associated companies and joint ventures	94	60	63
IS Amortization of acquisition-related intangible assets	–809	–778	–732
IS TB3:1 Items affecting comparability	–59	–713	–1,444
Total	–104,994	–114,626	–107,741

Refer also to the Description of costs section.

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Operating expenses by type of cost

SEKm

Note

2020

2019

2018

TB3:2 Other income

1,066

1,028

897

Change in inventory of finished products and products in progress¹⁾

–962

196

Raw materials and consumables¹⁾

–41,384

–43,800

–43,771

Personnel costs¹⁾

–22,914

–23,888

–22,021

TB3:3 Other operating expenses¹⁾

–34,318

–39,399

–36,412

Amortization of intangible assets¹⁾

–1,140

–1,111

–1,049

Depreciation of property, plant and equipment¹⁾

D2, G2

–6,209

–6,366

–5,126

Impairment of intangible assets¹⁾

–54

–19

–105

Impairment of property, plant and equipment¹⁾

–276

–152

–428

Reversal of impairment of property, plant and equipment¹⁾

119

–

Share in profits of associated companies and joint ventures¹⁾

–215

Revaluation of previously owned shares in associated companies¹⁾

–

225

Gain/loss on divestment and liquidation^{1) 2)}

–160

Total

–104,994

–114,626

–107,741

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

TB3:1 Items affecting comparability

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Distribution of items affecting comparability by type of cost
SEKm	2020	2019	2018
Impairment of inventory of finished products and products in progress, net	–9	–70	–61
Impairment of trade receivables	–	–10	–
Personnel costs	187	–445	–700
Other operating expenses	–86	–79	–183
Impairment of intangible assets, net	–54	–16	–105
Impairment of property, plant and equipment, net	–143	43	–410
Share in profits of associated companies from impairment and divestments	–23	24	–278
Revaluation of previously owned shares in associated companies	–	–	225
Gain/loss on divestment and liquidation	69	–160	68
Total	–59	–713	–1,444

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Distribution of items affecting comparability
SEKm	2020
Gain from settlement of defined benefit pension liability	187
Gain/loss on divestment and liquidation	69
Costs for restructuring measures, Russia among other countries	–198
Increase of previous provision for legal disputes	–80
Other	–37
Total	–59

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Distribution of items affecting comparability, previous periods
SEKm	2019
Restructuring costs relating to the Group-wide cost-savings program	–409
Costs for other restructuring programs	–181
Transfer to profit or loss of realized translation differences relating to divested and liquidated companies	–178
Other	55
Total	–713

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

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TB3:2 Other income
SEKm	2020	2019	2018
Sales not included in core operations	1,066	1,028	897
Total	1,066	1,028	897

Other income includes rental income, 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

2020

2019

2018

Transport expenses

–9,107

–9,360

–8,290

Energy costs¹⁾

–4,493

–5,125

–4,775

Purchased finished goods for resale

–2,564

–6,811

–5,144

Marketing costs

–6,745

–6,604

–6,031

Repairs and maintenance

–2,966

–2,927

–2,546

IT, telephony and lease of premises²⁾

–974

–903

–1,633

Other operating expenses, production

–3,759

–4,092

–3,919

Other operating expenses, distribution, sales and administration

–3,516

–3,481

–3,674

Other

–194

–96

–400

Total

–34,318

–39,399

–36,412

1)	After deduction for revenues from energy in the amount of SEK 186m (184; 327).
2)	As of 2019, leases are recognized in accordance with the new accounting standard IFRS 16 Leases. This means that lease payments from 2019 are recognized as depreciation and interest expenses rather than lease payments in IT, telephony and lease of premises, which is why the item has decreased.

Other disclosures

Exchange rate effects had a negative impact of SEK –11m (–70; –186) on operating profit.

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Other disclosures¹⁾

SEKm

2020

2019

2018

Government grants received²⁾

241

Research and development

–1,559

–1,485

–1,320

1)	These items are included in the tables above in Note B3 under the respective type of cost.
2)	The increase in government grants received for 2020 pertains mainly to grants received in China related to the COVID-19 pandemic.