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12 Other operating expense

In CHF million   2015   2014
Rental expense   345   346
Maintenance expense   285   322
Loss on disposal of property, plant and equipment   10   11
Energy costs   104   83
Information technology cost   261   239
Advertising and selling expenses   227   221
Dealer commissions   300   349
Consultancy expenses and freelance employees   200   199
Allowances for receivables   81   87
Administration expense   143   145
Miscellaneous operating expenses   741   538
Total other operating expense   2,697   2,540

Other operating expense includes provisions established and released relating to regulatory and competition-law-related proceedings. See Note 28.