21 Other operating expenses
|Valuation allowances on and write-offs of receivables||5||6|
|Losses from disposals of non-current assets||1||1|
|Reversals of provisions||-25||-24|
|Other operating taxes||7||6|
|Rental and operating lease expenses||60||57|
|Repairs and maintenance||40||34|
|Legal and consulting costs||22||18|
|Advertising costs and similar expenses||89||82|
|Travel and training costs||17||14|
|Miscellaneous operating, administrative and sales expenses||149||137|
The table below presents the minimum outgoing payments for operating leases in the coming years.
|EUR million||Up to
The minimum outgoing payments are offset by minimum incoming lease payments from subletting arrangements amounting to EUR 1 million (previous year: EUR 0 million).
Miscellaneous operating, administrative and sales expenses comprise numerous operating expenses, including communication costs, insurance premiums, auditing expenses and restructuring costs. Research and development costs in the amount of EUR 1 million (previous year: EUR 0 million) are also recognised under miscellaneous operating, administrative and sales expenses.