2.4 Other operating expenses
Other operating expenses comprise all operating expenses that are not related to cost of goods sold,
payroll expenses and capital costs such as depreciation, amortisation and impairment. The main items of
other operating expenses have been grouped in the table below.
(NOK THOUSAND) 2019 2018
Manufacturing 405 676 391 559
Warehouse 168 016 148 035
Transportation 539 218 501 583
Sales and marketing 1 160 212 1 079 290
Technical service 143 328 131 927
Research and Development 235 732 215 824
General and administrative 565 172 595 900
Other* 231 849 345 046
Total 3 449 205 3 409 164
*Other consists mainly of product liability claims and losses on accounts receivable. See Note 3.8 and 3.6
for further details.
Manufacturing costs include change in cost of conversion related to finished goods.
Research and Development consists of costs from projects in a research phase and development costs
related to cancelled projects. Total Research and Development costs including payroll expenses are
NOK 496 million (2018: NOK 491 million) of which NOK 77 million has been capitalised as intangible
assets specified in Note 3.2.
Other operating expenses In % of Revenue from contracts with customers
Other operating expenses In % of revenue from contracts with customers
3 129
3 421 3 297 3 409 3 449
20%
22%
21% 20%
18%
30,0%
25,0%
20,0%
15,0%
10,0%
5,0%
0,0%
4000
3500
3000
2500
2000
1500
1000
500
0
2015 2016 2017 2018 2019
857
Additions - Property, Plant and Equipment (NOK million)
In % of Revenue from contracts with customers
1 030
839
911
1 273
5.4% 6.6% 5.2% 5.3% 6.6%
40,0%
30,0%
20,0%
10,0%
0,0%
1 400
1 200
1 000
800
600
400
200
0
2015 2016 2017 2018 2019
Back to Notes for the Group
JOTUN GROUP
25