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Restructuring costs and similar items
 12 Months Ended
Dec. 31, 2023
Analysis of income and expense [abstract]  
Restructuring costs and similar items Restructuring costs and similar items
Restructuring costs and similar items amounted to €1,490 million in 2023, €1,336 million in 2022 and €820 million in 2021, and were comprised of the following items:
(€ million)202320222021
Employee-related expenses489 507 193 
Charges, gains or losses on assets(a)
293 261 110 
Costs related to transformation programs
676 547 463 
Other
32 21 54 
Total1,490 1,336 820 
(a)    This line consists of impairment losses and accelerated depreciation charges related to site closures (including leased sites), and gains or losses on divestments of assets arising from reorganization decisions made by Sanofi.

Restructuring costs and similar items were €154 million higher in 2023 than 2022. For 2023 they include the impact of French pension reform on future annuities under the rules of each severance plan, while for 2022 they mainly comprised severance costs recognized further to the announcements made during that period. Also included in Restructuring costs and similar items are the impacts of ongoing transformational projects, primarily those associated with the creation of the standalone Consumer Healthcare entity and the implementation of Sanofi’s new digital strategy.