(2) Classification of Expenses



in th. euros   Sales costs   Distribution costs   Administration costs
    2008   2007   2008   2007   2008   2007
Material costs   1,079,543   1,057,410   0   0   0   0
Personnel expenses   100,447   97,185   67,116   61,591   50,147   44,477
Depreciation   6,206   6,057   4,001   3,982   3,703   3,462
Other operating expenses   27,135   27,469   19,338   15,782   21,859   19,297
Total costs   1,213,331   1,188,121   90,455   81,355   75,709   67,236

Other operating expenses mainly consist of expenses for office and building rent, vehicle expenses, communication expenses, and other expenses incurred within the scope of normal business operations.