Note 11 Operating expenses


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Group 2022 2021
Inventories, raw materials and consumables 5,113 4,730
Employee benefits expense 1,520 1,005
Depreciation and amortisation 722 478
Impairment of inventories 27 44
Impairment of account receivable -18 7
Other operating expenses 1,041 779
Total 8,405 7,043
     
Parent Company 2022 2021
Employee benefits expense 52 46
Depreciation and amortisation 0 0
Other operating expenses 31 22
Total 83 68

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.