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Accrued liabilities | 12 Months Ended
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Dec. 31, 2022
Accrued liabilities [Abstract] |
Accrued liabilities [Text Block] | ### 21Accrued liabilities ###### Accounting policies Accrued liabilities are initially measured at fair value and subsequently at amortized cost and are derecognized when the obligation under the liability is discharged, cancelled or has expired. Accrued liabilities are summarized as follows: Philips Group Accrued liabilities in millions of EUR
| 2021 | 2022
--- | --- | ---
Personnel-related costs: |  |
- Salaries and wages | 566 | 490
- Accrued holiday entitlements | 127 | 97
- Other personnel-related costs | 108 | 101
Fixed-asset-related costs: |  |
- Gas, water, electricity, rent and other | 33 | 46
Communication and IT costs | 82 | 64
Distribution costs | 122 | 110
Sales-related costs: |  |
- Commission payable | 7 | 8
- Advertising and marketing-related costs | 175 | 127
- Other sales-related costs | 20 | 20
Material-related costs | 130 | 132
Interest-related accruals | 52 | 71
Other accrued liabilities | 362 | 361
Accrued liabilities | 1,784 | 1,626

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