• Annual report 2024
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4. Depreciation and amortisation costs and (reversal of) impairment losses

For information on impairments of non-current assets and reversal of these impairments, please refer to note 15.

5. Use of raw materials, consumables and inventories

6. Own capitalised production

Own capitalised production 2023 of €72 million (2022: €68 million) mainly relates to the overhaul of trains.

7. Subcontracted work and other external costs

The costs of subcontracted work are the costs relating to the execution of assignments by third parties that are not covered by the other items in this category.

8. Infrastructure levies and franchise fees

The implementation agreement with the Ministry of Infrastructure and Water Management includes a number of adjustment mechanisms for determining the franchise price.

9. Other operating expenses

Other operating expenses include insurances, costs of accommodation and inventory, auditor’s fees, publicity costs, maintenance costs of operating assets and additions to provisions.

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