Note 7 Items affecting comparability

	Group
	2013	2014
Restructuring and impairment
Manufacturing footprint restructuring	–594	–1,173
Program for reduction of overhead costs	–975	–199
Impairment of ERP system	–906	—
Reversal of unused restructuring provisions	—	173
Total	–2,475	–1,199

Classification by function in the income statement

	Group
	2013	2014
Cost of goods sold	–756	–1,076
Selling expenses	–466	–47
Administrative expenses	–1,253	–76
Other operating income and other operating expenses	—	—
Total	–2,475	–1,199

Items affecting comparability includes events and transactions with significant effects, which are relevant for understanding the financial performance when comparing income for the current period with previous periods, including:

Capital gains and losses from divestments of product groups or major units
Close-down or significant down-sizing of major units or activities
Restructuring initiatives with a set of activities aimed at reshaping a major structure or process
Significant impairment
Other major non-recurring costs or income

Items affecting comparability in 2014 contains additional recognition of restructuring activities within the program announced in 2013. Additional efficiency measures in sales, administration and logistic organizations have been initiated in Major Appliances Europe, Middle East and Africa, Major Appliances Latin America and Major Appliances Asia/Pacific. The recognized costs in 2014 related to the manufacturing footprint cover further actions in Major Appliances Europe, Middle East and Africa.

Items affecting comparability in 2013 contains restructuring and rationalization activities related to measures to consolidate operations within Small Appliances, the closure of the refrigeration plant in Orange in Australia and efficiency measures of sales and administration processes mainly in Major Appliances Europe, Middle East and Africa. Furthermore, additional activities to adapt the manufacturing footprint in Europe were initiated. Finally, capitalized software related to the Group’s main ERP system has been impaired as a consequence of a decision to phase out some modules in the application and change of the overall implementation plan in the Group.