Annual Report 2021
Financial statements
Other expenses
Other expenses
Costs associated with sale of development property-26-
Operation expenses of investment property-10-18
Other expenses-149-123
Total other expenses-185-141

The costs associated with sale of development property of 26 million mainly concerns the cost price of residential property sold.

The increase in the line item other expenses mainly relates to the reassessment of the past service costs related to the defined benefit obligation 90 million (2020: 59 million), see chapter, and the change in the provision for irrecoverable claims relating to negative interest surplus on pension portfolio of 24 million (2020: 36 million).