
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 million) 2020 2019
Manufacturing 452 406
Warehouse 209 168
Transportation 555 539
Sales and marketing 1 126 1 160
Technical service 151 143
Research and Development 260 236
General and administrative 611 565
Other* 220 232
Total 3 584 3 449
*Other consists mainly of product liability claims and losses on accounts receivable. See Note 3.6 and 3.8 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 521 million
(2019: NOK 514 million) of which NOK 50 million has been capitalised as intangible assets specified in Note 3.2.
Other operating expenses
In % of revenue from contracts with customers
22 %
21 % 20 %
18 % 17 %
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Jotun Group
24 I Jotun Annual Report 2020