BMW 2003 Annual Report Download - page 76

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Sales costs amount to euro 3,670 million (2002: euro
3,642 million, reclassified) and comprises mainly
marketing, advertising and sales personnel costs.
Notes to the reclassification of the previous year’s figures*:
Research and development costs of euro 2,146 mil-
lion (2002: euro 2,133 million) comprise all research
costs and development costs not recognised as
Administrative costs amount to euro 776 mil-
lion (2002: euro 747 million, reclassified). These
comprise expenses for administration which are not
attributable to production or sales functions.
assets as well as amortisation and disposals of
capitalised development costs of euro 583 million
(2002: euro 536 million).
[12]Research and
development costs
[11]Sales and
administrative costs
in euro million 2002
Sales and administrative costs as per Group Financial Statements 2002 4,903
Reclassifications to cost of sales – 619
to cost of sales directly attributable to financial services business
– dealer commission –129
to expense for risk provisions and write-downs for financial services business
–expense for risk provisions and write-downs –11
to other cost of sales
–freight costs, dealer commission – 450
– sundry cost of sales –29
Reclassification to financial result –26
within interest income
–expected return on plan assets + 14
within interest expenses
–expense from reversing the discounting of pension obligations – 40
Reclassification from cost of sales + 128
– corporate administrative costs + 128
Reclassification from research and development costs + 3
– sundry cost of sales +3
Sales and administrative costs 2002 reclassified 4,389
*see also Note [7]