Operating charges
Item 60/64 of the profit-and-loss account.
Only used in complete balance sheets in vertical format.
The operating costs represent the sum of the following expenses:
60  Raw material consumables
61  Services and other goods
62  Wages, social charges and retirement pensions
630  Depreciation and write-down of formation expenses, tangible and intangible fixed assets
631/4  Write-down of stocks, contracts in progress and trade debtors
635/7  Provision for liability and charges
640/8  Other operating charges
649  Reorganisation costs carried on the assets
Amounts in euro.