| Group | ||
| 2009 | 2008 | |
| Restructuring and impairment | ||
| Appliances plant in Alcalá, Spain | –440 | — |
| Appliances plants in Webster City and Jefferson, USA | –560 | — |
| Office consolidation in USA | –218 | — |
| Appliances plant in Changsha, China | –162 | — |
| Appliances plant in Porcia, Italy | –132 | — |
| Appliances plant in St. Petersburg, Russia | –105 | — |
| Appliances plants in Scandicci and Susegana, Italy | — | –487 |
| Reversal of unused restructuring provisions | 56 | 132 |
| Total | –1,561 | –355 |
| Classification by function in the income statement | ||
| Group | ||
| 2009 | 2008 | |
| Cost of goods sold | –1,356 | –303 |
| Selling expenses | –40 | — |
| Administrative expenses | –165 | –19 |
| Other operating income and expense | — | –33 |
| Total | –1,561 | –355 |
Items affecting comparability in 2009 covers the restructuring costs for the closures of the Changsha refrigerator plant in China and the laundry-products factories in St. Petersburg, Russia, Alcalá, Spain, and Webster City, USA. In connection with the closing of the Webster City factory, also production at the Jefferson satellite plant will be discontinued. Under this heading, also the restructuring costs related to the downsizing of the washingmachine production in Porcia, Italy, and the consolidation of the US corporate-office operations to a single head office are included. The Changsha, St. Petersburg and Porcia restructurings were announced in the first quarter of 2009. The Webster City and Alcalá closures were announced in October 2009 and the US office consolidation in November 2009. The closure of the Changsha factory was completed in the first half of 2009.
The closure of the St. Petersburg factory and the Porcia downsizing will be finalized in the first half of 2010. The factories in Webster City and Alcalá are expected to be phased out in the first half of 2011. Consolidation of the US office will start in the summer of 2010.
Items affecting comparability in 2008 mainly relates to the rationalization of the refrigerator production at Scandicci and Susegana in Italy as announced in May 2008. Production at the Scandicci plant was terminated in June 2009. The major part of the rationalization project affecting Susegana was implemented in 2009 and will be finalized in the first half of 2010.