Other Operating Expenses  

in € millions20162015
Administrative expenses1,3071,352
Selling and transmission expenses523588
Advertising costs424470
Allowances on receivables and non-financial assets206236
Consulting and audit fees171210
Operating taxes120100
Adjustment to carrying amounts on assets held for sale14
Losses on disposals of non-current assets57
Foreign exchange losses2
Sundry operating expenses9699

The item “Administrative expenses” includes, among others, payments recognized as expenses from operating leases of €267 million (previous year: €272 million), associated services and incidental costs of €23 million (previous year: €23 million) and contingent lease payments of €7 million (previous year: €9 million). In addition, this item includes repair and maintenance costs of €188 million (previous year: €187 million) and costs for IT services of €162 million (previous year: €161 million).