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  458.2 64 057.1 61 339.8 Other oper atin g income 12.8 74.3 12.7 Salaries (note 12) -44   185.9 -42 368.2 -40 568.1 Social benefts (note 12) -10 105.3 -9 550.5 -9 200.2 Depreciation and amortization (notes 13, 18, 19, 20) -1 217.7 -1 120.2 -1 065.0 B ad debt losses (note 25) -121.9 -105.1 -54.2 Other oper atin g e xpenses -8  525.6 -8 014.4 -6 994.7 T ot al oper atin g e xpenses -64 156.4 -61 158.4 -57 882.2 Oper atin g income 2  314.6 2 973.0 3 470.3 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: -3.7 -3.1 3.9 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 -458.0 – – Spain – o v ertime compensation 22.7 – – G erman y – discontinued oper ations 11.0 – – T ot al items afectin g compar abilit y -424.3 – – R es tructurin g cos ts M SEK -458.0 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 -458.0, accor din g to the t able abo v e , and is allocated to Securit y Ser vices North America M SEK -73.8, Securit y Ser vices Europe M SEK -165.0, M obile and M onitorin g M SEK -136.7, Securit y Ser vices Ibero- America M SEK -67.4 and Other M SEK -15.1. Out of the tot al res tructurin g cos ts, M SEK -71.1 relates to cos ts that w ould ha v e been classifed as production e xpenses and M SEK -386.9 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 -408.9 out of the tot al res tructurin g e xpenses of M SEK -458.0. Spain – o v ertime compensation M SEK 22.7 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 Non-current 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 Non-current assets not lis ted b y countr y 2 – – 1 767 1 701 T ot al non-current 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 Non-current assets not lis ted b y countr y . 3 Not disclosed as amount is less than 10 percent of sales or non-current 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 29.3 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 20.3. It also comprises tr ade mark fees from Securit as Direct AB of M SEK 10.1 and other items M SEK 14.6. 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