B3. Operating expenses

Operating expenses by function and type of cost

Operating expenses by function
SEKm	2021	2020	2019
IS Cost of goods sold	–86,628	–82,132	–90,876
IS Sales, general and administration	–21,617	–22,088	–22,319
IS Share of profits of associated companies and joint ventures	58	94	60
IS Amortization of acquisition-related intangible assets	–852	–809	–778
IS TB3:1 Items affecting comparability	371	–59	–713
Total	–108,668	–104,994	–114,626

Refer also to the Description of costs section.

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Operating expenses by type of cost

SEKm

Note

2021

2020

2019

TB3:2 Other income

1,074

1,066

1,028

Change in inventory of finished products and products in progress¹⁾

1,033

–962

Raw materials and consumables¹⁾

–45,564

–41,384

–43,800

Personnel costs¹⁾

–22,639

–22,914

–23,888

TB3:3 Other operating expenses¹⁾

–35,872

–34,318

–39,399

Amortization of intangible assets¹⁾

–1,089

–1,140

–1,111

Depreciation of property, plant and equipment¹⁾

D2, G2

–6,125

–6,209

–6,366

Impairment of intangible assets¹⁾

–87

–54

–19

Impairment of property, plant and equipment¹⁾

–126

–276

–152

Reversal of impairment of property, plant and equipment¹⁾

119

Share in profits of associated companies and joint ventures¹⁾

Revaluation of previously owned shares in associated companies¹⁾

706

–

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

–21

–160

Total

–108,668

–104,994

–114,626

1)	Including items affecting comparability.
2)	Including 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	2021	2020	2019
Impairment of inventory of finished products and products in progress, net	–18	–9	–70
Impairment of trade receivables	–	–	–10
Personnel costs	20	187	–445
Other operating expenses	–85	–86	–79
Impairment of intangible assets, net	–87	–54	–16
Impairment of property, plant and equipment, net	–92	–143	43
Share in profits of associated companies from impairment and divestments	–52	–23	24
Revaluation of previously owned shares in associated companies	706	–	–
Gain/loss on divestment and liquidation	–21	69	–160
Total	371	–59	–713

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Distribution of items affecting comparability
SEKm	2021
Revaluation of previously owned shares in associated companies	706
Change in liability for ongoing competition case	54
Costs for restructuring measures	–202
Transaction costs related to acquisitions	–124
Other	–63
Total	371

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Distribution of items affecting comparability, previous periods
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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TB3:2 Other income
SEKm	2021	2020	2019
Sales not included in core operations	1,074	1,066	1,028
Total	1,074	1,066	1,028

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

2021

2020

2019

Transport expenses

–9,861

–9,107

–9,360

Energy costs¹⁾

–5,642

–4,493

–5,125

Purchased finished goods for resale

–3,062

–2,564

–6,811

Marketing costs

–6,704

–6,745

–6,604

Repairs and maintenance

–3,065

–2,966

–2,927

IT, telephony and lease of premises

–851

–974

–903

Other operating expenses, production

–3,012

–3,759

–4,092

Other operating expenses, distribution, sales and administration

–3,641

–3,516

–3,481

Other

–34

–194

–96

Total

–35,872

–34,318

–39,399

1)	After deduction for revenues from energy in the amount of SEK 294m (186; 184).

Other disclosures

Exchange rate effects had a positive impact of SEK 3m (–11; –70) on operating profit.

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Other disclosures¹⁾

SEKm

2021

2020

2019

Government grants received

241²⁾

Research and development

–1,471

–1,559

–1,485

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.