21 Other operating expenses

millions of â‚¬
  2017 2016 2015
Legal and audit fees 265 212 230
Losses from asset disposals 207 157 187
Expenses from measurement of receivables 692 819 905
Other taxes 432 407 373
Cash and guarantee transaction costs 344 305 377
Insurance expenses 87 92 88
Miscellaneous other operating expenses 1,417 1,292 1,156
  3,444 3,284 3,316

Other operating expenses increased year-on-year by EUR 0.2 billion. ­Miscellaneous other operating expenses comprise a large number of low-value individual items, including other administrative expenses and fees totaling EUR 217 million (2016: EUR 189 million; 2015: EUR 240 million).