Other operating income/expense for the years ended December 31 are as follows:

		2003		2002		2001
		€(000)		€(000)		€(000)
Restructuring costs - unused lease space		- 17,164		- 12,960		- 2,840
Restructuring costs – severance obligations		- 3,384		- 33,148		- 10,796
Expenses to obtain rental income		- 3,297		- 4,989		- 7,737
Amortization of goodwill		0		0		- 62,884
Bad debt expenses		0		0		- 14,706
Other		- 835		- 1,536		- 6,667
Other operating expense		- 24,680		- 52,633		- 105,630
Rental income		9,870		9,228		9,774
Reduction of bad debt allowance		5,368		5,288		0
Receipt of insurance proceeds		2,002		2,246		1,137
Other		944		763		505
Other operating income		18,184		17,525		11,416
		– 6,496		- 35,108		- 94,214

Charges to the allowance for doubtful accounts for bad debt expense is based on a systematic, ongoing review and evaluation that is performed every month. Specific customer credit loss risks are also included in the allowance for doubtful accounts, but are charged to the respective cost of product or cost of service sold.