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

	2004	2003	2002
	€(000)	€(000)	€(000)
Restructuring costs – severance obligations	-5,796	-3,384	-33,148
Bad debt expense	-1,791	0	0
Expenses to obtain rental income	-1,517	-3,297	-4,989
Restructuring costs – unused lease space	-1,210	-17,164	-12,960
Other	-2,834	-835	-1,536
Other operating expense	-13,148	-24,680	-52,633
Rental income	7,135	9,870	9,228
Receipt of insurance proceeds	4,318	2,002	2,246
Reductions of bad debt allowance	0	5,368	5,288
Other	3,457	944	763
Other operating income	14,910	18,184	17,525
	1,762	-6,496	-35,108

Charges to the allowance for doubtful accounts for bad debt expense are based on a systematic, ongoing review, and evaluation of outstanding receivables 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. Total provisions for allowances for doubtful accounts charged to the respective functional cost category of product or cost of service sold approximated €0 million, €12.3 million and €12.9 million during 2004, 2003, and 2002, respectively.

See Note 25 for more detailed information about costs incurred in connection with exit activities.