(26) Other operating expenses

Other Operating Expenses
€ million 2012 2013
Impairment charges recognized on cash-generating units 0 257
Expenses for non-core business 82 84
Write-downs of trade receivables and other current assets 4 9
Losses from the disposal of non-current assets 2 1
Expenses for hedging with derivative financial instruments 33 0
Miscellaneous operating expenses 69 176
  190 527

The impairment charges recognized on cash-generating units mainly related to the Performance Polymers segment and, to a lesser extent, the Performance Chemicals segment and were primarily allocable to the cost of sales. Further information on the background to and the extent of the impairment charges recognized can be found in the section headed “Estimation uncertainties and exercise of discretion.” The total of write-downs recognized on past-due receivables was higher than in the previous year.

Of the net miscellaneous operating expense, €112 million related to the Advance program and was partially reflected as an allocation to provisions for restructuring. Of the amount relating to Advance, €72 million was allocable to the cost of sales in line with its economic relevance, while €22 million was allocable to administration expenses and €9 million each to selling and research and development expenses. Miscellaneous operating expenses also included those for designing and implementing IT projects. In 2012 this item also included allocations to restructuring provisions.