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Expenses by Nature | 12 Months Ended
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Dec. 31, 2019
Expenses by Nature |
Expenses by Nature | (26) Expenses by Nature (a) Amortization and depreciation Expenses for the amortization and depreciation of intangible assets, rights of use and property, plant and equipment, incurred during 2019, 2018 and 2017 classified by functions are as follows:
|  | Thousands of Euros
|  | 31/12/2019 |  | 31/12/2018 |  | 31/12/2017
Cost of sales |  | 193,081 |  | 146,530 |  | 135,186
Research and development |  | 22,471 |  | 19,836 |  | 14,721
Selling, general & administration expenses |  | 86,903 |  | 62,243 |  | 65,583
|  | 302,455 |  | 228,609 |  | 215,490
(b) Other operating income and expenses Other operating income and expenses incurred during 2019, 2018 and 2017 by function are as follows:
|  | Thousands of Euros
|  | 31/12/2019 |  | 31/12/2018 |  | 31/12/2017
Cost of sales |  | 467,705 |  | 432,803 |  | 416,020
Research and development |  | 166,177 |  | 152,670 |  | 129,579
Selling, general & administration expenses |  | 457,921 |  | 410,753 |  | 460,959
|  | 1,091,803 |  | 996,226 |  | 1,006,558
Details by nature are as follows:
|  | Thousands of Euros
|  | 31/12/2019 |  | 31/12/2018 |  | 31/12/2017
Changes in trade provisions |  | (19,811) |  | (23,125) |  | 3,648
Professional services |  | 244,355 |  | 211,305 |  | 211,579
Commissions |  | 32,178 |  | 21,941 |  | 18,473
Supplies and auxiliary materials |  | 170,021 |  | 149,831 |  | 131,932
Operating leases (note 9) |  | 33,235 |  | 84,299 |  | 80,136
Freight |  | 130,663 |  | 112,340 |  | 105,292
Repair and maintenance expenses |  | 136,377 |  | 107,806 |  | 103,518
Advertising |  | 59,063 |  | 44,659 |  | 49,893
Insurance |  | 25,647 |  | 22,632 |  | 21,529
Royalties |  | 10,674 |  | 10,726 |  | 11,241
Travel expenses |  | 61,346 |  | 51,428 |  | 58,171
External services |  | 64,099 |  | 53,391 |  | 82,699
R&D Expenses |  | 103,053 |  | 100,889 |  | 89,977
Other |  | 40,903 |  | 48,104 |  | 38,470
Other operating income&expenses |  | 1,091,803 |  | 996,226 |  | 1,006,558

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- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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