214 Notes to the consolidated financial statements of Aegon N.V.  Note 13 Policyholder claims and benefits, includes claims and benefits in excess of account value for products for which deposit accounting  is applied and the change in valuation of liabilities for insurance and investment contracts. Claims and benefits fluctuates mainly as  a result of changes in technical provisions resulting from fair value changes on for account of policyholder financial assets included in  Results from financial transactions (note 10). The change in valuation of liabilities for insurance and investment contracts include a loss of EUR 200 million (2012: gains of  EUR 105 million, 2011: loss of EUR 388 million) regarding fair value movements of guarantees and EUR 3 million of net losses  (2012: net losses of EUR 230 million, 2011: net gains of EUR 41 million) related to policyholder tax and other income / charges that  are classified for segment reporting purposes as non underlying earnings.  In 2012, Aegon decided to bring forward the measures, as Aegon committed to the 'best of class' principles of the Dutch Ministry of  Finance, to reduce future costs for its customers with unit-linked insurance policies in the Netherlands. This decision has led to an  increase in the technical provisions (which is included in the Change in valuation of liabilities for insurance and investment contracts line  in the table above) by EUR 265 million. Refer to note 51 Commitments and contingencies for more details.  Included in administration expenses is an amount of EUR 82 million of depreciation that relates to equipment, software and real  estate held for own use (2012: EUR 87 million; 2011: EUR 78 million). Minimum lease payments recognized as expense amounted to  EUR 12 million (2012: EUR 15 million; 2011: EUR 7 million).  Within employee and administration expenses is an amount of EUR 107 million relating to restructuring charges that is classified as  non-underlying earnings for segment reporting purposes (2012: EUR 27 million; 2011: EUR 209 million). Amortization of deferred expenses included a charge of EUR 18 million (2012: EUR 126 million, 2011: EUR 263 million), which is  classified as non-underlying earnings for segment reporting purposes. This is offset against realized gains and losses and impairments  on financial investments. Annual Report 2013 14 Commissions and expenses 13 Profit sharing and rebates 2013 2012 2011 Surplus interest bonuses 4 6 7 Profit appropriated to policyholders 24 27 48 Total 28 33 55 2013 2012 2011 Commissions 2,741 2,744 2,666 Employee expenses 2,060 2,002 2,047 Administration expenses 1,158 1,052 1,315 Deferred expenses (1,550) (1,567) (1,458) Amortization of deferred expenses 1,070 1,164 1,361 Amortization of VOBA and future servicing rights 114 164 211 Total 5,593 5,559 6,142