Notes for P&L

All amounts in SEKm unless otherwise stated

Note 11 Operating expenses

Group	2020	2019
Inventories, raw materials and consumables	3,174.5	2,028.3
Employee benefits expense	664.0	580.8
Depreciation and amortisation	274.2	233.3
Impairment of inventories	26.4	5.1
Impairment of account receivable	15.2	-3.0
Other operating expenses	471.1	470.7
Total	4,625.4	3,315.2

Parent Company	2020	2019
Employee benefits expense	42.0	32.8
Depreciation and amortisation	0.2	0.1
Other operating expenses	18.4	16.5
Total	60.6	49.4

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.