Notes for P&L

All amounts in SEKm unless otherwise stated

Note 11 Operating expenses

Group	2021	2020
Inventories, raw materials and consumables	4,729.9	3,174.5
Employee benefits expense	1,005.2	664.0
Depreciation and amortisation	478.4	274.2
Impairment of inventories	43.5	26.4
Impairment of account receivable	7.4	15.2
Other operating expenses	778.7	471.1
Total	7,043.1	4,625.4

Parent Company	2021	2020
Employee benefits expense	45.3	42.0
Depreciation and amortisation	0.3	0.2
Other operating expenses	22.3	18.4
Total	67.9	60.6

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.