(11) Marketing and selling expenses
Accounting and measurement policies
Marketing and selling expenses
Marketing and selling expenses within logistics costs also include expenses for transportation services performed on behalf of customers. The corresponding income from these services is reported under net sales.
Amortization of the intangible assets under marketing and selling expenses is mainly attributable to customer relationships, licenses and similar rights, brands and trademarks.
Marketing and selling expenses comprised the following items:
€ million |
|
2024 |
|
2023 |
||||
|---|---|---|---|---|---|---|---|---|
Logistics |
|
-1,047 |
|
-1,061 |
||||
Internal sales services |
|
-989 |
|
-923 |
||||
Sales force |
|
-963 |
|
-950 |
||||
Amortization of intangible assets1 |
|
-568 |
|
-596 |
||||
Sales promotion |
|
-526 |
|
-515 |
||||
Other marketing and selling expenses |
|
-341 |
|
-339 |
||||
Royalty and license expenses |
|
-102 |
|
-126 |
||||
Marketing and selling expenses |
|
-4,536 |
|
-4,510 |
||||
|
||||||||
Among other things, higher expenses for the internal sales services and sales force resulted from the establishment of an in-house distribution structure following the termination of the strategic alliance with Pfizer Inc., United States, for Bavencio® in the field of immuno-oncology with effect from June 30, 2023.
Of the royalty and license expenses, € 52 million (2023: € 51 million) related to the commercialization of Erbitux®.