Trade and industry; employment and finance per sector, SIC 2008

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Sector/branches (SIC 2008) Operating costs Total (x mln euro) Operating costs Depreciation fixed assets (x mln euro) Operating costs Purchase value of sales Costs of raw and auxiliary materials Total (x mln euro) Operating costs Purchase value of sales Costs of raw and auxiliary materials Initial stock of raw and auxiliary mater (x mln euro) Operating costs Purchase value of sales Costs of raw and auxiliary materials Purchased raw and auxiliary materials (x mln euro) Operating costs Purchase value of sales Costs of raw and auxiliary materials Closing stock raw and auxiliary mat. (x mln euro) Operating costs Purchase value of sales Costs of commodities Total (x mln euro) Operating costs Purchase value of sales Costs of commodities Initial stock of commodities (x mln euro) Operating costs Purchase value of sales Costs of commodities Purchased commodities (x mln euro) Operating costs Purchase value of sales Costs of commodities Closing stock of commodities (x mln euro) Operating costs Personnel costs Total (x mln euro) Operating costs Personnel costs Gross wages and salaries (x mln euro) Operating costs Personnel costs Pension and early retirement premiums (x mln euro) Operating costs Personnel costs Other personnel costs (x mln euro) Operating costs Personnel costs Insurance premiums and other costs Total (x mln euro) Operating costs Personnel costs Insurance premiums and other costs Employer-paid social insurance premiums (x mln euro) Operating costs Personnel costs Insurance premiums and other costs Other social insurance costs (x mln euro) Operating costs Other operating costs Total (x mln euro) Operating costs Other operating costs Costs of energy use (x mln euro) Operating costs Other operating costs Housing costs (x mln euro) Operating costs Other operating costs Equipment and inventory costs (x mln euro) Operating costs Other operating costs Transport costs (x mln euro) Operating costs Other operating costs Sales costs (x mln euro) Operating costs Other operating costs Communication costs (x mln euro) Operating costs Other operating costs Costs of other services (x mln euro) Operating costs Other operating costs Other liabilities (x mln euro)
016 Support activities for agriculture 6,467 480 1,520 . . . 821 . . . 1,415 832 81 370 131 . . 1,696 283 137 332 276 46 16 164 441
B Mining and quarrying 28,286 804 881 145 854 119 20,197 5,004 17,534 2,341 1,329 736 116 366 110 . . 2,076 222 113 347 168 34 14 250 929
B-E Industry (no construction), energy 563,973 19,510 255,542 . . . 108,521 . . . 72,793 45,933 5,342 14,617 6,901 . . 77,158 10,964 6,507 7,570 3,651 5,545 576 16,779 25,566
06 Extraction of crude petroleum and gas 24,956 540 36 15 27 6 20,064 4,981 17,399 2,317 642 313 75 219 34 . . 1,253 104 66 182 51 6 10 149 684
08 Mining and quarrying (no oil and gas) 1,537 86 614 120 594 99 70 23 71 24 230 148 19 42 21 . . 428 109 22 96 20 14 2 63 103
09 Mining support activities 1,794 178 230 10 233 13 63 0 63 0 457 275 22 105 54 . . 395 9 24 70 97 13 2 38 142
C Manufacturing 450,765 12,343 240,266 . . . 42,106 . . . 64,511 41,052 4,704 12,548 6,207 . . 68,359 10,294 5,709 6,164 3,040 5,231 475 15,288 22,158
10-12 Manufacture of food and beverages 112,877 2,692 70,382 4,564 69,563 3,744 8,044 810 8,111 877 12,442 7,361 814 3,185 1,083 . . 14,656 2,273 1,248 1,365 414 1,356 67 2,632 5,301
10 Manufacture of food products 103,144 2,279 66,171 4,297 65,432 3,558 7,453 770 7,513 830 11,468 6,731 739 3,000 998 . . 12,243 2,106 1,152 1,265 377 939 60 2,399 3,946
101 Slaughtering, processing of meat 13,580 204 9,547 204 9,531 189 672 16 720 65 1,835 720 75 926 115 . . 1,265 187 184 164 84 119 5 220 302
1011 Slaughterhouses (no poultry) . . . . . . . . . . . . . . . . . . . . . . . . . .
1012 Slaughterhouses (poultry) . . . . . . . . . . . . . . . . . . . . . . . . . .
1013 Processing of meat (no dishes) 4,248 91 2,500 148 2,482 130 436 2 436 2 683 331 36 263 54 . . 514 90 85 78 40 44 2 100 76
102 Processing of fish 1,467 23 890 161 835 105 183 23 180 21 204 123 6 54 21 . . 141 25 23 12 11 17 1 20 33
103 Processing of vegetables and fruit 8,357 238 4,178 280 4,189 291 732 127 745 140 1,161 637 73 352 99 . . 1,321 355 131 127 20 123 6 321 238
1031 Processing of potatoes 4,625 122 1,959 80 1,959 80 603 13 607 17 497 312 36 105 44 . . 783 246 50 66 10 60 3 239 109
104 Manufacture of edible oils and fats 7,541 137 5,806 477 5,744 415 348 19 347 17 404 265 31 76 33 . . 544 169 60 49 7 23 2 115 121
105 Manufacture of dairy products 19,476 482 14,078 701 14,010 633 743 145 765 167 1,912 1,184 144 440 144 . . 1,826 376 129 254 22 189 10 585 263
106 Grain milling and starch products 3,615 104 1,947 109 1,910 73 500 31 496 27 423 287 48 47 42 . . 611 129 55 109 9 38 3 147 121
1061 Manufacture of grain mill products . . . . . . . . . . . . . . . . . . . . . . . . . .
1062 Manufacture of starches . . . . . . . . . . . . . . . . . . . . . . . . . .
107 Manufacture of bakery products 6,803 259 2,962 171 2,952 161 401 10 402 10 1,844 1,150 106 400 188 . . 1,298 261 217 191 117 105 9 194 205
1071 Manufacture of bread, fresh pastry 4,361 188 1,738 85 1,735 82 177 1 178 2 1,310 850 72 247 141 . . 920 195 178 134 89 60 7 125 132
1072 Manufacture of preserved pastry . . . . . . . . . . . . . . . . . . . . . . . . . .
108 Manufacture of other food 30,574 654 18,374 1,635 18,018 1,280 2,865 288 2,893 315 2,946 1,863 201 603 279 . . 4,361 395 287 268 58 283 20 558 2,492
1082 Manufacture of cocoa,confectionary 6,743 129 3,432 165 3,406 139 1,587 104 1,603 120 803 515 53 169 65 . . 697 108 87 88 7 111 4 141 152
109 Manufacture of animal foods 11,733 177 8,390 558 8,243 411 1,009 112 965 68 741 503 56 103 79 . . 876 209 67 92 49 42 6 239 172
11 Manufacture of beverages 9,292 396 4,123 205 4,104 186 590 40 598 47 943 611 71 180 81 . . 2,110 157 93 95 37 416 7 229 1,076
1105 Manufacture of beer 3,541 243 1,329 72 1,322 65 348 14 351 17 548 366 46 91 45 . . 1,045 90 64 49 9 143 5 186 500
1107 Manufacture of soft drinks . . . . . . . . . . . . . . . . . . . . . . . . . .
12 Manufacture of tobacco products . . . . . . . . . . . . . . . . . . . . . . . . . .
13 Manufacture of textiles 3,206 97 1,539 246 1,505 211 262 35 293 65 743 524 48 92 79 . . 506 77 68 58 17 59 6 94 128
13-15 Man. of textile-, leatherproducts 4,158 124 1,934 315 1,891 272 419 92 440 113 950 668 59 124 99 . . 656 90 95 65 25 96 8 121 155
139 Manufacture of other textiles 2,689 78 1,329 209 1,298 178 244 35 275 65 577 406 36 76 60 . . 418 51 56 46 14 50 5 78 119
14 Manufacture of wearing apparel . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Manufacture of leather and footwear 459 16 190 34 186 30 58 21 57 20 108 73 6 18 12 . . 76 9 16 4 4 16 1 14 12
16+23 Man of wooden and buildingmaterial 13,383 461 6,027 686 5,965 624 922 191 922 191 2,972 1,861 202 609 300 . . 2,564 592 329 367 172 130 20 356 599
16 Manufacture of wood products 4,960 156 2,544 288 2,524 268 347 49 352 53 1,042 648 61 228 106 . . 680 78 134 112 62 46 7 89 154
161 Sawmilling and planing of wood 594 25 344 62 341 58 38 12 39 13 90 58 4 18 9 . . 81 13 9 16 10 4 1 13 16
162 Manufacture of products of wood 4,366 131 2,200 226 2,184 210 309 37 312 40 952 589 57 209 97 . . 600 65 125 96 52 42 6 76 138
1623 Manufacture other builders' joinery . . . . . . . . . . . . . . . . . . . . . . . . . .
17 Manufacture of paper 8,873 342 4,314 448 4,196 330 649 62 653 66 1,556 1,042 114 237 163 . . 1,488 419 154 183 37 132 17 266 280
17-18 Manufacture of paper and printing 11,698 449 5,392 581 5,249 439 728 70 733 75 2,376 1,621 154 340 261 . . 2,058 479 244 287 60 186 27 349 427
171 Manufacture of pulp, paper, -board 1,749 88 739 86 721 68 10 3 10 3 351 227 31 58 35 . . 508 230 33 78 16 10 1 66 74
172 Manufacture of articles of paper 7,124 254 3,575 362 3,476 263 639 59 643 63 1,205 815 83 179 128 . . 980 189 121 105 21 123 15 200 206
1721 Manufacture corrugated paper(board) 3,051 121 1,487 141 1,450 105 191 13 195 17 716 463 43 133 76 . . 475 111 84 72 13 23 4 79 90
18 Printing and reproduction 2,825 107 1,078 134 1,053 108 79 9 79 9 820 579 40 103 99 . . 570 60 90 104 23 53 10 83 147
181 Printing and services for printing 2,775 105 1,064 130 1,040 106 78 8 79 9 801 565 39 101 96 . . 561 59 88 103 23 52 10 82 144
1812 Other printing 2,451 85 958 125 934 101 71 8 72 8 692 487 33 89 83 . . 495 54 77 94 18 49 8 73 123
182 Reproduction of recorded media . . . . . . . . . . . . . . . . . . . . . . . . . .
19-22 Refineries and chemistry 141,277 3,736 75,941 6,024 75,409 5,493 23,462 1,353 23,399 1,290 10,956 7,302 962 1,591 1,100 . . 21,238 5,129 1,198 1,525 382 913 88 3,557 8,446
19 Manufacture of coke and petroleum 50,880 538 31,040 1,465 31,135 1,560 15,544 236 15,393 85 876 525 144 135 72 . . 2,848 1,485 136 241 32 17 10 144 784
19201 Refining of petroleum 50,301 533 30,564 1,394 30,667 1,498 15,534 234 15,384 84 824 489 141 128 66 . . 2,813 1,482 132 238 25 11 10 138 778
20 Manufacture of chemicals 67,747 2,110 36,192 3,085 35,762 2,655 6,013 864 6,044 895 5,548 3,739 539 707 562 . . 12,356 3,143 602 935 262 627 27 2,370 4,389
20-21 Chemistry and pharmaceuticals 79,488 2,720 39,822 3,717 39,325 3,220 7,144 994 7,229 1,079 7,500 5,062 664 1,026 748 . . 16,525 3,285 779 1,054 285 763 63 3,097 7,199
201 Manufacture of basic chemicals 44,216 1,612 24,188 1,502 23,985 1,299 4,558 523 4,650 615 3,505 2,346 383 443 334 . . 8,203 2,759 451 747 201 471 16 1,347 2,212
2013 Manuf. other inorganic basic chemic 2,246 186 868 123 852 107 18 0 18 0 257 171 24 38 24 . . 518 159 40 53 1 9 1 89 166
2014 Manufacture organic basic chemicals 19,394 538 10,301 338 10,254 291 3,174 130 3,176 131 1,361 907 174 160 120 . . 3,805 1,448 131 383 73 93 4 634 1,041
20141 Manufacture of petrochemicals 16,295 381 8,820 144 8,838 162 3,003 36 3,010 43 899 598 125 95 82 . . 3,118 1,317 68 307 62 63 1 476 824
20149 Manufacture other organic chemical 3,100 157 1,481 194 1,416 129 171 94 165 88 461 309 49 65 38 . . 687 131 63 75 10 30 3 158 217
2015 Manufacture of fertilisers 3,749 202 1,854 94 1,860 100 786 138 860 212 299 199 30 40 31 . . 474 65 109 33 64 7 2 119 74
2016 Manufacture plastics (primary form) 14,543 500 9,389 775 9,240 626 193 193 196 196 1,255 846 124 155 131 . . 2,125 762 138 119 31 330 6 341 399
203 Manufacture of paints and ink 3,485 79 1,957 185 1,957 185 249 52 249 52 514 344 53 64 54 . . 516 33 38 30 11 54 5 118 228
205 Manufacture of other chemicals 6,787 274 3,919 488 3,917 486 230 27 229 26 893 618 72 99 105 . . 986 232 67 105 42 47 4 193 297
206 Manufacture of man-made fibres . . . . . . . . . . . . . . . . . . . . . . . . . .
21 Manufacture of pharmaceuticals 11,741 611 3,630 632 3,563 565 1,131 130 1,185 184 1,952 1,322 125 319 186 . . 4,169 142 178 118 23 136 35 727 2,810
211 Manufacture of basic pharmaceuticals . . . . . . . . . . . . . . . . . . . . . . . . . .
212 Manufacture of pharmaceuticals . . . . . . . . . . . . . . . . . . . . . . . . . .
22 Manufacture rubber, plastic products 10,909 477 5,078 842 4,949 713 774 123 778 126 2,580 1,716 154 430 280 . . 1,865 359 283 231 65 133 16 316 463
221 Manufacture of rubber products 824 43 332 58 321 47 125 8 137 21 214 151 12 30 21 . . 105 26 10 14 4 10 1 22 19
222 Manufacture of plastic products 10,085 435 4,746 784 4,629 666 650 114 641 105 2,366 1,564 142 401 259 . . 1,760 333 273 217 61 123 15 295 444
2221 Manufacture plastic plates, tubes 2,801 98 1,287 188 1,242 143 309 47 301 39 613 411 46 87 69 . . 479 106 58 61 16 35 3 101 100
2229 Manufacture other plastic products 2,388 105 1,052 235 1,046 229 89 21 89 22 654 442 27 112 74 . . 451 68 80 59 15 34 5 61 129
23 Manufacture of building materials 8,423 305 3,483 398 3,441 356 575 142 571 138 1,931 1,214 142 381 194 . . 1,883 514 195 255 110 84 13 267 445
231 Manufacture of glass . . . . . . . . . . . . . . . . . . . . . . . . . .
236 Manufacture concrete etc. products 4,207 146 2,081 173 2,068 160 146 65 151 70 916 551 65 212 89 . . 731 99 89 131 77 28 7 141 159
2361 Manufacture of concrete products . . . . . . . . . . . . . . . . . . . . . . . . . .
237 Stone dressing . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Manufacture of basic metals 10,478 385 5,229 1,007 4,507 285 157 79 149 70 1,990 1,327 160 312 191 . . 2,232 558 116 634 64 404 13 314 129
24-25 Man. of basic metals and -products 36,797 1,301 17,256 3,765 16,415 2,923 1,326 292 1,351 318 8,876 5,653 618 1,720 886 . . 5,918 978 778 1,193 331 659 64 803 1,114
24-30, 33 Metalectro 159,612 4,624 77,409 11,938 77,216 11,744 8,108 1,573 8,271 1,736 32,629 20,730 2,394 6,377 3,128 . . 25,809 1,649 2,331 2,453 1,873 2,364 234 8,031 6,874
241 Manufacture of iron and steel . . . . . . . . . . . . . . . . . . . . . . . . . .
244 Manufacture of non-ferrous metals . . . . . . . . . . . . . . . . . . . . . . . . . .
245 Casting of metals . . . . . . . . . . . . . . . . . . . . . . . . . .
25 Manufacture of metal products 26,319 916 12,027 2,758 11,907 2,638 1,168 214 1,203 248 6,886 4,326 457 1,408 695 . . 3,686 420 662 559 267 255 51 489 985
251 Manufacture metal structures, doors 9,967 276 4,748 422 4,735 409 347 54 357 64 2,568 1,570 166 581 251 . . 1,146 75 238 142 115 83 16 163 314
255 Forging, pressing, stamping . . . . . . . . . . . . . . . . . . . . . . . . . .
256 Other treatment of metals, machining 7,092 303 2,791 1,426 2,806 1,441 202 33 206 37 2,067 1,289 132 438 207 . . 1,286 170 235 241 92 66 21 127 333
2561 Treatment and coating of metals 2,029 84 738 989 729 981 9 2 10 3 648 394 38 152 64 . . 434 89 74 56 23 21 5 45 122
2562 Machining 5,063 220 2,053 437 2,077 461 193 31 196 34 1,418 896 94 287 142 . . 851 81 162 185 70 46 15 82 211
257 Manufacture of hardware . . . . . . . . . . . . . . . . . . . . . . . . . .
259 Manufacture of other metal products 4,349 150 2,242 433 2,182 373 290 64 313 87 948 626 66 155 101 . . 599 100 80 74 33 38 7 92 175
26 Manufacture of electronic products 17,281 477 8,273 1,169 8,341 1,237 1,638 474 1,670 506 2,894 1,888 267 481 259 . . 3,743 78 163 101 42 261 49 1,541 1,508
26-28 Manufact of electronics, machinery 81,958 2,579 38,472 6,591 39,186 7,305 3,952 758 4,051 856 15,731 10,197 1,253 2,797 1,483 . . 14,734 395 949 855 292 1,234 115 6,413 4,483
26-27 Elektrical and electron. Industry 32,733 1,215 16,384 2,139 16,391 2,146 2,072 510 2,113 552 5,255 3,447 452 860 496 . . 7,328 173 304 178 90 854 61 2,487 3,182
261 Manufacture of electronic components 6,912 264 3,871 179 3,879 187 285 30 288 34 869 579 69 150 72 . . 1,612 47 42 68 9 51 35 904 456
262 Manufacture of computers . . . . . . . . . . . . . . . . . . . . . . . . . .
263 Manufacture communication equipment . . . . . . . . . . . . . . . . . . . . . . . . . .
264 Manufacture of consumer electronics . . . . . . . . . . . . . . . . . . . . . . . . . .
265 Manufacture of measuring instruments 3,558 76 1,744 489 1,777 521 115 23 112 21 1,111 719 81 204 107 . . 369 19 56 24 18 37 7 123 84
Source: CBS.
Explanation of symbols

Table explanation


This table shows relevant economic data for trade and industry sectors, e.g. the number of persons employed, costs and revenues, turnover and other financial results. The figures can be divided by a number of sectors/ branches according to Statistics Netherlands' Standard Industrial Classification of all Economic Activities 2008 (SIC 2008).

Data available from: 2009.

Status of the figures:
All data in the table are definite.

Changes as of April 18, 2025:

Figures of 2023 have been added.


When will new figures be published?

Results are made available circa 15 months after the year under review. In March/April 2026, new figures will be published for 2024.


Description topics

Operating costs
The costs made to achieve the operating profits, that is the purchase value of the turnover, labour costs, and depreciation on assets, and other business expenditure.

Since 2007, wage (cost) subsidies are no longer included in net
operating returns. Therefore, wage (cost) subsidies are deducted from operating costs.
Total
Purchase value of sales
The costs of raw materials and semi-manufactured goods, packaging materials, trading goods, wages for work hired for the production of the goods and services used in the production within the reporting years.
Costs of raw and auxiliary materials
The costs are the total of the value of the initial stock plus the costs
of the purchased materials minus the value of the closing stock

Including import duties, costs of transport, import levies European Union,
transport insurance and temporary storage.
Total
Initial stock of raw and auxiliary mater
Initial stock of raw and auxiliary materials and packing material.

The value on the balance sheet of raw and auxiliary materials (including purchased semi-finished products), packing material at the start of the period under review.
Purchased raw and auxiliary materials
The value of purchased raw and auxiliary materials (including purchased semi-finished products) and packing material for single use in the production process.

Includes import duties, costs of transport, import
levies European Union, transport insurance and temporary storage.
Excludes discounts, bonuses, goods returned, returned packing, VAT and received repayments of import duties, excises and levies.
Closing stock raw and auxiliary mat.
Closing stock of raw and auxiliary materials and packing material.

The value on the balance sheet of raw and auxiliary materials (including purchased semi-finished products), packing material at the end of the period under review.
Costs of commodities
Costs of commodities sold in the year under review.

Commodities purchased for the purpose of resale without any
further processing,including import duties, costs of transport, import
levies European Union, transport insurance and temporary storage
The costs are the total of the value of the initial stock plus the costs
of the purchased commodities minus the value of the closing stock
Total
Initial stock of commodities
The value on the balance sheet of commodities at the start of the period under review.
Purchased commodities
Goods acquired for the purpose of reselling them without further
processing. Includes costs of single use packing material, import duties, costs of temporary storage.
Excludes discounts, bonuses, goods returned, returned packing and received repayments of import duties, excises and levies.
Closing stock of commodities
The value on the balance sheet of commodities at the end of the period under review.
Personnel costs
This category comprises expenses like
- gross wages and salaries of employees, including social
security and pension scheme contributions
- payments for temporary workers and hired personnel
- costs of schooling and training
- recruitment and selection costs
- canteen costs
- costs for health and safety provisions
- working clothes
- anniversary celebrations, etc.
Total
Gross wages and salaries
The category gross wages and salaries refers to employees on the payroll
and includes
- wages including employees' contributions to social insurances minus sick pay;
- bonuses, holiday allowances, thirteenth month payments and dismissal payments
- allowances for commuter traffic
- contributions to savings schemes
Insurance premiums and other costs
Employers' social contributions: The premiums paid by employers to social security on the gross wages.
These include imputed and actual social premiums and actual pension premiums, and payments made directly by the employer.



other social insurance costs:

- contributions to health insurance;

- costs of staff relocation and housing;

- costs of child care, etc.
Total
Employer-paid social insurance premiums
The part of social insurance premiums paid by employers.

From 2021 onwards this subject is only available as part of the 'Insurance premiums and other costs
Other social insurance costs
This category includes:

- contributions to health insurance;

- costs of staff relocation and housing;

- costs of child care, etc.



From 2021 onwards this subject is only available as part of the 'Insurance premiums and other costs
Pension and early retirement premiums
Contributions paid by employers to pension and early retirement schemes, savings for retirement provisions, etc.
Other personnel costs
Other personnel costs
This category includes:
- payments for temporary workers and staff on secondment;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- costs for work clothes;
- anniversary celebrations, etc.
Other operating costs
The sum of the energy costs, transport costs, housing costs, costs of machinery, inventory, installations etc, other personnel costs, sales costs, communication costs, service costs and other costs not specified elsewhere.
Total
Costs of energy use
The costs of fuels used to power an energy source, for light and/or heat.
Not included are the costs of fuels used by means of transport or that are
used as raw materials, and also the costs for the use of water and the
costs for technical or compound gasses.
Housing costs
Including rent, lease and repair and maintenance of housing and premises,
cleaning services and insurance premiums water consumption, furniture, etc
Equipment and inventory costs
Rent and lease of machinery, equipment and computers (excluding software)
and (office) furniture and equipment.
Transport costs
Costs related to means of transport, including
- rental costs and lease costs
- repair and maintenance
- costs of insurances and road tax
- fuel costs.
Sales costs
Costs of sales and promotion, including advertising, commercial fairs,
representation, goodwill, travel and hotel costs and costs of research and
development by third parties.

Since 2006 costs of research and development by third parties are
included in the group 'Costs of other services'.
Communication costs
Walkie-talkies, (mobile) phones, fax machines, Internet, e-mail, messenger
services, etc.
Costs of other services
Costs of services provided by others not classified elsewhere.

These costs include:
- banking costs (excluding interest costs and currency losses)
- insurance premiums paid to third parties (not classified elsewhere)
- research and development costs by third parties, - -
- accountancy, legal aid and assistance, etc.
- ICT services provided by third parties, including hardware and software
- separately paid transport costs
- costs of waste disposal and waste processing
Since 2006 costs of research and development by third parties are
included in this group.
Other liabilities
This category includes costs and payments for activities like licenses,
copyright, royalties, lease and rent of software, overhead costs and
taxes, office supplies, etc.
Depreciation fixed assets
Depreciation of durable means of production, e.g. machinery buildings,
transport equipment, computers and software due to normal usage and
economic obsolescence. Depreciation of intangible assets, e.g. costs of
research and development, acquisition of intellectual rights and goodwill.