PC2. Operating profit/loss

Operating profit/loss by type of cost
SEKm	Note	2021	2020
Other operating income		312	265
Other external costs		–442	–373
Personnel and Board costs		–290	–329
Depreciation of property, plant and equipment	PC6	–2	–3
IS Total		–422	–440

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

AUDITING EXPENSES

SEKm	2021	2020
EY
Audit assignments	–9	–11
Auditing activities other than the audit assignment	1	0
Tax consultancy services	0	0
Other assignments	0	–1
Total	–8	–12

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 –34m (–33). Leased assets comprise means of transportation and office premises.