26 Other operating expenses (XLS:) Download millions of € 2019 2018 2017 a Due to the transition to IFRS 9 as of January 1, 2018, changes were made both to the method of measuring impairment losses on receivables and to their disclosure in the financial statements. A comparison with the prior period is possible to a limited extent only. Impairment losses on financial assetsa 452 394 n.a. Gains (losses) from the write-off of financial assets measured at amortized cost 42 120 n.a. Other 2,807 2,620 3,444 Legal and audit fees 328 338 265 Losses from asset disposals 213 165 207 Income (losses) from the measurement of factoring receivables 129 126 112 Income (losses) from the measurement of receivablesa n.a. n.a. 580 Other taxes 427 476 432 Cash and guarantee transaction costs 355 339 344 Insurance expenses 98 93 87 Miscellaneous other operating expenses 1,258 1,083 1,417 3,301 3,134 3,444 Miscellaneous other operating expenses comprise a large number of low-value individual items, including other administrative expenses and fees totaling EUR 176 million (2018: EUR 181 million, 2017: EUR 217 million).
