11 | Marketing & TV Broadcasting

in TUSD 2022 2021
Marketing rights 15,849 9,256
Broadcasting and media rights 14,096 8,685
Licensing rights 3,794 3,129
Sales commission and other 72,309 4,257
Personnel expenses 24,144 25,064
Depreciation of property and equipment 2,204 1,993
Total Marketing & TV Broadcasting 132,396 52,384

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.

In 2022, marketing rights expenses mainly related to customer experience management and its related software and applications, the focus being on sales, customer service, marketing automation and analytics. Using additional marketing techniques such as digital and brand marketing, FIFA was able to expand its customer base and level of sales.

Broadcast and media rights expenditure includes broadcast services, FIFA films and products, i.e. all forms of information that are broadcast or streamed digitally.

Expenditure on licensing rights mainly related to licensing partnerships and the FIFA Quality Programme, under which manufacturers can enter into a licensing agreement to use the prestigious FIFA Quality marks for products, technologies and pitch surfaces that have passed the rigorous testing process.

Sales commission and other mainly relates to recognised agents’ fees and value-in-kind expenses. In 2022, sales commission costs were amortised to profit or loss in accordance with the revenue pattern of the respective underlying revenue contracts under IFRS 15 (see Note 18 – Contract assets).