Costs of other services

Costs of services provided by others not classified elsewhere.

These costs include:
- banking costs (excluding interest costs and currency losses)
- insurance premiums paid to third parties (not classified elsewhere)
- research and development costs by third parties, - -
- accountancy, legal aid and assistance, etc.
- ICT services provided by third parties, including hardware and software
- separately paid transport costs
- costs of waste disposal and waste processing

Since 2006 costs of research and development by third parties are included in this group.