16 Other operating expenses

€m
	2007 restated1)	2008
Travel and training costs	483	450
Closure costs	53	411
Other business taxes	371	378
Warranty expenses, refunds and compensation payments	365	326
Write-downs of current assets	227	321
Cost of purchased cleaning, transport and security services	297	302
Consulting costs	292	272
Telecommunication costs	298	269
Expenses from currency translation differences	266	269
Expenses from derivatives	4	221
Office supplies	221	207
Legal costs	86	167
Other public relations expenses	151	163
Entertainment and corporate hospitality expenses	165	163
Advertising expenses	189	142
Insurance costs	135	118
Additions to provisions	5	112
Expenses for disposal of non-current assets	109	92
Prior-period other operating expenses	41	85
Services provided by the Federal Posts and Telecommunications Agency	71	70
Expenses for public relations and customer support	98	70
Commissions paid	61	64
Contributions and fees	30	37
Audit costs	36	36
Monetary transaction costs	34	35
Donations	17	18
Miscellaneous	80	348
Other operating expenses	4,185	5,146

Other operating expenses include expenses of €1,140 million that relate to restructuring and reorganisation measures within the Group.

Miscellaneous other operating expenses include a number of individual items.

Taxes other than income taxes are either recognised under the related expense item or, if no specific allocation is possible, under other operating expenses.

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