Other reports

Operating Activities

(11) Marketing and selling expenses

Accounting and measurement policies
Marketing and selling expenses

Marketing and selling expenses within logistics costs also include expenses for transportation services performed on behalf of customers. The corresponding income from these services is reported under net sales.

Amortization of the intangible assets under marketing and selling expenses is mainly attributable to customer relationships, licenses and similar rights, brands, and trademarks.

Marketing and selling expenses comprised the following items:

€ million

 

2022

 

2021

Sales force

 

-971

 

-891

Internal sales services

 

-972

 

-886

Sales promotion

 

-476

 

-461

Logistics

 

-1,193

 

-985

Amortization of intangible assets1

 

-616

 

-589

Royalty and license expenses

 

-137

 

-166

Other marketing and selling expenses

 

-348

 

-325

Marketing and selling expenses

 

-4,714

 

-4,304

1

Excluding amortization of internally generated or separately acquired software.

In line with business development, the increase in expenses for the internal and external sales force was due to higher personnel and travel costs. In addition to the higher sales volume, the increase in logistics expenses was due to price rises caused by capacity bottlenecks in international goods transportation.

Of the royalty and license expenses, € 53 million (2021: € 48 million) related to the commercialization of Erbitux®.

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