Expenses for the amortization and depreciation of intangible assets, right of use assets and property, plant and equipment, incurred during 2025, 2024 and 2023 classified by functions are as follows:


		Millions of Euros
		2025		2024		2023
Cost of sales		277		273		275
Research and development		53		53		65
Selling, general & administration expenses		120		112		107
		450		438		447

Other operating income and expenses incurred during 2025, 2024 and 2023 by function are as follows:


		Millions of Euros
		2025		2024		2023
Cost of sales		737		619		621
Research and development		211		193		168
Selling, general & administration expenses		610		712		799
		1,558		1,524		1,588


		Millions of Euros
		Reference		2025		2024		2023
Changes in trade provisions				12		(21)		4
Professional services				321		380		424
Commissions				13		28		45
Supplies and auxiliary materials				224		195		210
Operating leases		Note 8		45		47		44
Freight				176		186		188
Repair and maintenance expenses				307		270		243
Advertising				81		85		80
Insurance				50		49		51
Royalties				25		22		22
Travel expenses				44		44		48
External services				111		106		99
R&D Expenses				121		108		99
Gains on disposal of assets				—		—		(3)
Other				28		25		34
Other operating income&expenses				1,558		1,524		1,588

On February 15, 2023, the Group announced the implementation of a comprehensive operational improvement plan with significant savings. The plan included the optimization of plasma costs and operations, the streamlining of corporate functions, and other initiatives to improve efficiency in the organization. As of 31 December 2025, the Group recognized an expense of approximately Euros 4 million (Euros 22 million at 31 December 2024) mainly in professional services.