58 Infrastructure and finances Sports clubs in Germany More than just exercise of expenditure followed by general costs 18 3 14 fees and taxes 14 2 and other costs 5 15 Expenditure on advertising or ad vertising measures only accounts for a very small share of 0 6 of total expenditure cf Fig 17 Compared to the sixth wave of the Sport Development Re port personnel expenditure have increased both for sports person nel such as trainers and coaches and for administrative personnel On the other hand sports clubs in Germany have to spend less on 14 General costs include General and administrative expenses insurance costs for non sporting events honours gifts anniversaries tombolas tax consultants auditors notary public purchase of goods 15 Other costs include interest payments interest repayments provisions and other costs Personnel Sports operations Fees and taxes General Advertising Other costs Share of different expenditure categories in total expenditure 5 0 14 2 21 1 40 8 18 3 0 6 Fig 17 Share of individual expenditure categories in the total expenditure of sports clubs

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