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





Sales force





Internal sales services





Sales promotion










Amortization of intangible assets1





Royalty and license expenses





Other marketing and selling expenses





Marketing and selling expenses






Excluding amortization of internally generated or separately acquired software.

The reduction in logistics costs was due to lower freight rates in international goods transportation and the lower sales volume in the Life Science and Electronics business sectors. Savings also resulted in lower expenses for the internal and external sales force.

Of the royalty and license expenses, € 51 million (2022: € 53 million) related to the commercialization of Erbitux®.

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