8. Capitalised expenses of own production

€ Million

2024

2023

Capitalised employee benefit expenses

-235

-208

Capitalised other direct expenses

-65

-54

Total

-300

-262

Capitalised production costs relate to the hours of the company’s employees and contracted employees allocated to the company’s investment projects, as well as additional charges recognised in connection with investment projects and logistical warehousing. Capitalised costs rose by €38 million compared to 2023. The increase is mainly attributable to more personnel being employed on investment projects for the energy grid and IT improvement projects.