24. E xpenses from Conti
sts incurred
(2) 2011 was for the reclassfication of the Albanian operations to discontinued operations.
23. Accrued E
xpenses
31,
f
2012
2011
2010
\ccrued payroll and short'terr
n benefits
327
329
299
\ccrued interest
33
42
37
ther
77
71
57
437
442
393
nuing
Oper
ations by Nature
Na
I he ag gregate of cost of sales and selling, general and administrative expenses from continuing operations can be specified by
nature as follows:
f
2012
2011
2010
P roduct cost, net of vendor allowances and cash discounts
25
16 504
15 138
14 905
Em ployee benefit expenses
26
3 069
2 849
2 839
Supplies, services and utilities purchased
889
827
761
Depreciation and amortization
7, 8, 9
649
585
575
Operating lease expenses
18.3
328
310
295
Bad debt allowance
14
2
11
6
Oth (1)
Other expenses
600
526
510
Total expenses by nature
22 041
20 246
19 891
Cost of Sales
25
17 170
15 749
15 497
Selling, general and administrative expenses
4 871
4 497
4 394
Total expenses by function
22 041
20 246
19 891
(1) Allowances and credits received from suppliers that represent a reimbursement of specific and identifiable
have been included for the purposes of this overview in "Other expenses."
non-product c
py the Group (s.
e Note 25)
25. Cost of Sales
0
0
E
Note
2012
2011(1)
2010
Product cost, net of vendor allowances and cash discounts
24
16 504
15 138
14 905
P urchasing, distribution and transportation costs
666
611
592
Total
17 170
15 749
15 497
(1) 2011
Alt
Delhaize Group receives allowances and credits from suppliers mainly for in'store promotions, co-operative advertising, new
product introduction and volume incentives. In accordance with the Group's accounting policies, described in Note 2.3, these
allowances are included in the cost of inventory and recognized as a reduction to cost of sales when the product is sold, unless
they represent the reimbursement of a specific and identifiable cost incurred by the Group to sell the vendor's product in wh ich
case they are recorded as a reduction in "Selling, general and administrative expenses" (€14 million, €18 million and €9 million in
2012, 2011 and 2010, respectively).
DELHAIZE GROUP FINANCIAL STATEMENTS '12 145
