Table:
| € millions | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Cost of cloud and software | –138 | –3 | –55 |
| Cost of services | –154 | –3 | –118 |
| Research and development | –467 | –3 | –9 |
| Sales and marketing | –299 | –11 | –2 |
| General and administration | –71 | 0 | 2 |
| Restructuring expenses | –1,130 | –19 | –182 |
Paragraphs:
If not presented separately in our income statement, restructuring expenses would have been classified in the different expense items in our income statement as follows:
Restructuring Expenses by Functional Area
Question:
In which year was Cost of services largest?
Answer: Because |-154|>|-118|>|-3|, the answer is: 2019.