8. Capitalised expenses of own production

€ Million

2023

2022

Capitalised employee benefit expenses

-208

-177

Capitalised other direct expenses

-54

-52

Total

-262

-229

Capitalised production costs relate to the hours of the company’s employees and contracted employees allocated to the company’s investment projects, additional charges recognised in connection with investment projects and logistical warehousing. Capitalised costs rose by € 33 million compared to 2022. The increase is mainly attributable to more personnel being employed on investment projects for the energy grid and IT improvement projects.