12 Months Financial Report - Turkish Airlines

TÜRK HAVA YOLLARI ANONİM ORTAKLIĞINOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFOR THE PERIOD ENDED 31 DECEMBER, 200929 RESEARCH AND DEVELOPMENT EXPENSES, MARKETING, SALES ANDDISTRIBUTION EXPENSES, GENERAL ADMINISTRATIVE EXPENSES (cont’d)Marketing, sales and distribution expenses are as follows:1 January- 1 January-31 December 2009 31 December 2008Personnel expense 221.533.668 199.988.876Commissions and incentives expense 206.925.465 189.842.053Reservation systems expense 154.300.075 104.458.574Advertising expense 84.163.376 34.517.643Service expense 24.116.304 11.688.333Other rent expense 23.857.845 17.635.490Special passenger program milage expense 17.731.434 14.100.772Passenger service and catering expense 14.014.565 9.388.785Communnication expense 11.727.334 11.335.043Other tax 7.990.340 6.672.221Transportation expense 7.444.732 5.187.679Membership expense 5.118.475 12.929.861Utility expense 3.291.672 2.686.730Maintenance expense 1.539.270 1.410.155Depreciation expense 868.435 708.667Fuel expense 866.661 789.684Insurance expense 751.543 527.870Other marketing and sales expense 20.262.219 12.007.572806.503.413 635.876.008General administrative expenses are as follows:1 January- 1 January-31 December 2009 31 December 2008Personnel expense 144.413.318 122.824.047Depreciation expense 28.476.945 21.708.398Insurance expense 16.633.619 2.610.354Service expense 12.020.015 8.398.360Other tax 11.669.858 7.734.389Other rent expense 11.395.026 6.828.249Maintenance expense 8.630.075 11.817.364Communnication expense 7.632.253 3.730.409Other administrative expense 20.665.417 18.161.611261.536.526 203.813.18130 EXPENSES ACCORDING TO CATEGORIESExpenses according to categories are explained in Notes 28 and 29.52