11 | Marketing & TV Broadcasting

in TUSD 2021 2020
Marketing rights 9,256 9,827
Broadcasting and media rights 8,685 4,777
Licensing rights 3,129 2,934
Sales commission and other 4,257 688
Personnel expenses 25,064 20,831
Depreciation of property and equipment 1,993 1,871
Total Marketing & TV Broadcasting 52,384 40,928

The Marketing & TV Broadcasting expenses reflect the costs incurred by the FIFA Commercial Division for the commercialisation of FIFA’s marketing and broadcasting rights. In this respect, FIFA ensures and provides correct oversight, assistance and promotional activities for rights which have been transferred to Commercial Affiliates.

FIFA’s marketing costs are reflected in the Marketing rights line item and include expenses for digital marketing, brand marketing and management, marketing research and marketing administration. In addition, FIFA maintains a mobile ticketing solution to continuously improve its customer service experience. Its maintenance and management expenses are also included here.

Broadcasting and media rights expenses include broadcaster services and FIFA films and products, which also include any forms of information that are broadcast or streamed digitally.

Licensing rights expenses are essentially produced by the FIFA Quality Programme, which operates a licensing scheme with internationally recognised quality standards for products, technologies and pitch surfaces.

Sales commission and other mainly relates to agents’ fees for the 2019-2022 cycle. The costs have been capitalised so that amortisation in the following years matches the IFRS 15 revenue recognition pattern of the underlying FIFA revenue contracts (see Note 18 – Contract assets).