Selected notes to the consolidated income statement Net revenue Net revenue breaks down into the following revenue categories: (XLS:) Download millions of € Q1 2020 Q1 2019 Revenue from the rendering of services 16,647 15,849 Germany 4,403 4,328 United States 8,163 7,495 Europe 2,436 2,408 Systems Solutions 1,246 1,241 Group Development 381 361 Group Headquarters & Group Services 19 16 Revenue from the sale of goods and merchandise 2,789 3,136 Germany 503 503 United States 1,842 2,161 Europe 327 345 Systems Solutions 25 32 Group Development 92 95 Group Headquarters & Group Services 0 0 Revenue from the use of entity assets by others 507 503 Germany 187 205 United States 153 140 Europe 53 55 Systems Solutions 19 6 Group Development 66 65 Group Headquarters & Group Services 30 32 NET REVENUE 19,943 19,488 For further information on changes in net revenue, please refer to the section “Development of business in the Group” in the interim Group management report. Other operating income (XLS:) Download millions of € Q1 2020 Q1 2019 Income from the reversal of impairment losses on non-current assets 3 0 Of which: IFRS 5 0 0 Income from the disposal of non-current assets 51 20 Income from reimbursements 41 39 Income from insurance compensation 16 27 Income from ancillary services 6 4 Miscellaneous other operating income 177 114 Of which: income from divestitures and from the sale of stakes accounted for using the equity method 0 1 293 204 In the prior-year period, income from the disposal of non-current assets primarily comprised income from the disposal of real estate previously recognized as non-current assets and disposal groups held for sale. Miscellaneous other operating income includes a large number of individual items accounting for marginal amounts. Other operating expenses (XLS:) Download millions of € Q1 2020 Q1 2019 Impairment losses on financial assets (141) (78) Gains (losses) from the write-off of financial assets measured at amortized cost (52) (18) Other (687) (613) Legal and audit fees (114) (55) Losses from asset disposals (29) (46) Income (losses) from the measurement of factoring receivables (3) (32) Other taxes (148) (137) Cash and guarantee transaction costs (91) (85) Insurance expenses (24) (25) Miscellaneous other operating expenses (278) (233) (880) (709) Miscellaneous other operating expenses include a large number of individual items accounting for marginal amounts. Depreciation, amortization and impairment losses At EUR 4.4 billion, depreciation, amortization and impairment losses on intangible assets, property, plant and equipment, and right-of-use assets were EUR 0.2 billion higher overall than in the prior-year period. Depreciation of property, plant and equipment and amortization of intangible assets were EUR 0.1 billion higher than in the prior year, mainly due to the consistently high investment volume. Depreciation of right-of-use assets also increased slightly. Profit/loss from financial activities The loss from financial activities increased by EUR 0.6 billion compared with the first quarter of 2019 to EUR 1.0 billion, with other financial expense increasing by EUR 0.5 billion, due in particular to negative measurement effects from embedded derivatives at T‑Mobile US as a result of the increased interest rate risk premium for T‑Mobile US. Overall, finance costs and the share of profit/loss of associates and joint ventures accounted for using the equity method were more or less at the same level as in the prior-year quarter. For further information on embedded derivatives at T‑Mobile US, please refer to the section “Disclosures on financial instruments.” Income taxes A tax expense of EUR 0.5 billion was recognized in the first quarter of 2020. The effective tax rate of 29 percent essentially reflects the shares of the different countries in profit before income taxes and their respective national tax rates. A tax expense of EUR 0.5 billion was also recorded in the prior-year period. With somewhat higher profit before income taxes, the tax rate stood at 28 percent.