Note 11 Operating expenses


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Group 2023 2022
Inventories, raw materials and consumables 5,431 5,113
Employee benefits expense 1,715 1,520
Depreciation, amortisation and impairment 919 722
Impairment of inventories 74 27
Impairment of account receivable 4 -18
Other operating expenses 1,176 1,041
Total 9,319 8,405
     
Parent Company 2023 2022
Employee benefits expense 48 52
Depreciation and amortisation 0 0
Other operating expenses 33 31
Total 81 83

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  2023
One-off costs, SEKm EBITA EBIT
Restructuring reserve AddVision -8 -8
Write-down intangible assets Camanio Health - -25
Write-down intangible assets Camanio Care - -81
Write-down tangible assets Camanio Care -19 -19
Reversed contingent consideration 147 147
Total one-off costs 120 14
     
Classification in income statement, SEKm 2023 2022
Cost of sales -1 -
Selling expenses -54 -
Administrative expenses -8 -
Research and Development -70 -
Other operating income and expenses 147 101
Total one-off costs in the income statement 14 101

Accounting principle 

Cost of goods sold includes expenses for finished goods i.e. cost for production and sourced products, warranty, warehousing and transportation and exchange-rate changes on payables and receivables and the effects from currency hedging. Selling expenses include expenses for brand communication, sales driving communication and costs for sales and marketing staff. Selling expenses also include the cost for impairment of trade receivables. Administration expenses include expenses for general management, controlling, human resources, shared service and IT expenses related to the named functions.