P3. Expenses by nature

Operating expenses are presented on the face of the income statement using a classification based on the functions “Cost of sales,” “Selling and marketing expenses” and “Administrative expenses.” Total expenses by function were distributed by nature as follows.

SEK in millions

Jan–Dec 2015

Jan–Dec 2014

Other network expenses

-1

-1

Personnel expenses (see also Note P25)

-717

-602

Rent and leasing fees

-29

-38

Consultants’ services

-275

-304

IT expenses

-154

-153

Invoiced and other expenses, net

-12

166

Amortization, depreciation and impairment losses

-4

-5

Total

-1,193

-938

Administrative and other parent company expenses which are not classified as shareholder costs are invoiced to the subsidiaries and recognized as cost reductions. Amortization, depreciation and impairment losses were distributed by function as follows.

SEK in millions

Jan–Dec 2015

Jan–Dec 2014

Administrative expenses

-4

-5

Total

-4

-5

 

© TeliaSonera 2015
In the event of any differences between this online version of the Annual and sustainability report and the printed version, the printed version shall prevail.