Other operating expense

In CHF million   2013   2012
Rental expense   334   307
Maintenance expense   312   288
Loss on disposal of property, plant and equipment   13   7
Energy costs   102   111
Information technology cost   221   213
Advertising and selling expenses   215   248
Dealer commissions   364   365
Consultancy expenses and freelance employees   201   205
Allowances for receivables   83   70
Administration expense   161   170
Miscellaneous operating expenses   470   412
Total other operating expense   2,476   2,396