N O TE 11 Operating e xpense s S T A TE m ENT O f I NC O m E CL AS SI f IED A C C ORDING T O T y PE O f C OS T IN S u mm AR y M SEK 2012 2011 2010 T ot al sales 66 4582 64 0571 61 3398 Other oper atin g income 128 743 127 Salaries note 12 44 1859 42 3682 40 5681 Social benefts note 12 10 1053 9 5505 9 2002 Depreciation and amortization notes 13 18 19 20 1 2177 1 1202 1 0650 B ad debt losses note 25 1219 1051 542 Other oper atin g e xpenses 8 5256 8 0144 6 9947 T ot al oper atin g e xpenses 64 1564 61 1584 57 8822 Oper atin g income 2 3146 2 9730 3 4703 E X CHANGE RA TE DIFFERENCE S NE T 1 M SEK 2012 2011 2010 Ex chan g e r ate diferences included in oper atin g income amounted to 37 31 39 1 Ex chan g e r ate diferences included in net fnancial items are s t ated in note 14 ITE m S A ff ECTING C O m P ARABILIT y M SEK 2012 2011 2010 R es tructurin g cos ts 4580 Spain o v ertime compensation 227 G erman y discontinued oper ations 110 T ot al items afectin g compar abilit y 4243 R es tructurin g cos ts M SEK 4580 m easures w ere initiated in October 2012 to bet ter align Securit as with future cus tomer needs and e xpect ations and to further increase the in v es t ment pace in technology The M obile and M onitorin g and Securit y Ser vices Europe business se gments ha v e been mer g ed as of Januar y 1 2013 to impro v e the coor dination and speed of technology implement ation A cos t sa vin g s progr am w as initiated in North America and in Europe also includ in g Spain in the business se gment Securit y Ser vices Ibero America which w as in all material aspects fnaliz ed in December 2012 T ot al sa vin g s are es timated to appro ximately M SEK 370 annually efectiv e as of Januar y 1 2013 The res tructurin g cos ts amounted to M SEK 4580 accor din g to the t able abo v e and is allocated to Securit y Ser vices North America M SEK 738 Securit y Ser vices Europe M SEK 1650 M obile and M onitorin g M SEK 1367 Securit y Ser vices Ibero America M SEK 674 and Other M SEK 151 Out of the tot al res tructurin g cos ts M SEK 711 relates to cos ts that w ould ha v e been classifed as production e xpenses and M SEK 3869 relates to cos ts that w ould ha v e been classifed as sellin g and adminis tr ativ e e xpenses if the y had not been classifed as items afectin g compar abilit y St af cos ts and s t af related items cons titute M SEK 4089 out of the tot al res tructurin g e xpenses of M SEK 4580 Spain o v ertime compensation M SEK 227 The Spanish Supreme Court has issued a rulin g that pro vides guidelines on the comput ation of o v ertime compensation B ased on these guidelines Group M ana g ement has deemed that the pro visions w ere sufcient for the e xposure As a result of an increased number of claims ha vin g been decided in court and subsequently set tled durin g the cour se of 2012 Group M an a g ement has obt ained bet ter visibilit y re gar din g the e xposure and the GEOGRAP h ICAL IN f OR m A TION T ot al sales from e xternal cus tomer s 1 Noncurrent assets 2 M SEK 2012 2011 2012 2011 u S A 20 895 20 195 6 459 6 838 f r ance 3 3 1 939 2 016 S w eden 4 4 226 4 133 1 016 1 020 All other countries 5 41 337 39 729 9 846 9 762 T ot al countries 66 458 64 057 19 260 19 636 Noncurrent assets not lis ted b y countr y 2 1 767 1 701 T ot al noncurrent assets 21 027 21 337 1 B ased on the location of sales ofces and corresponds in all material aspects to the g eogr aphical location of the cus tomer s 2 Financial ins truments deferred t ax assets and pos t emplo yment beneft assets are not specifed b y countr y These are ins tead reported on the line Noncurrent assets not lis ted b y countr y 3 Not disclosed as amount is less than 10 percent of sales or noncurrent assets 4 Disclosed as S w eden is the compan y s countr y of domicile 5 Includin g elimination of intr a group sales N O TE 10 Allocation o f rev enue Sales The Group s re v enue is g ener ated mainly from v arious t ypes of securit y ser vices There is also re v enue from the sale of alarm products and to a limited e xtent cash handlin g ser vices The break do wn of sales b y se gment is pro vided in note 9 Other oper atin g income Other oper atin g income 2012 consis ts in its entiret y of tr ade mark fees from Securit as Direct AB Other oper atin g income 2011 mainly comprises dividend of M SEK 293 from the Group s div es ted joint v enture Securit as Direct S A in S witz erland and a capit al gain from the div es titure of this compan y of M SEK 203 It also comprises tr ade mark fees from Securit as Direct AB of M SEK 101 and other items M SEK 146 Other oper atin g income 2010 consis ts in its entiret y of tr ade mark fees from Securit as Direct AB Financial income Interes t income is accounted for in the s t atement of income in the period to which it is at tribut able Financial income and e xpenses are specifed in note 14 98 Annual R eport Notes and comments to the consolidated fnancial s t atements Securit as Annual R eport 2012