Notes to consolidated financial statements  September 27, 2014 and September 28, 2013 (Millions of dollars, unless otherwise indicated) 6. ADDITIONAL  INFORMATION ON THE NATURE OF EARNINGS COMPONENTS 2014 2013 (Restated - note 3) Continuing operations  Sales 11,590.4  11,399.9 Cost of sales and operating expenses Cost of sales (9,375.6 )  (9,200.8) Wages and fringe benefits (645.6 ) (642.2 ) Employee benefits expense  (note 25) (63.7 )  (63.3) Rents, taxes and common costs (265.6 ) (259.3 ) Electricity and natural gas (124.6 ) (118.3 ) Impairment losses on fixed and intangible assets  (notes 14 and 16) (11.6 ) (12.8 ) Impairment loss reversals on fixed and intangible assets  (notes 14 and 16) 4.1  7.6 Other expenses (319.9 )  (305.5) (10,802.5 )  (10,594.6 ) Closure expenses and restructuring charges (6.4 ) (40.0 ) Operating income before depreciation and amortization and associate's earnings 781.5 765.3 Depreciation and amortization Fixed assets  (note 14) (144.3 ) (147.0 ) Intangible assets  (note 16) (31.5 )  (32.6) (175.8 )  (179.6 ) Financing costs, net Current interest (4.1 )  (2.1) Non-current interest (41.9 )  (40.5) Interests on defined benefit obligations net of plan assets  (note 25) (3.9 ) (8.3 ) Amortization of deferred financing costs (0.8 )  (0.8) Interest income 1.9  2.7 Passage of time (0.3 )  (0.4) (49.1 )  (49.4) Share of an associate’s earnings  49.8  50.8 Gain on disposal of a portion of the investment in an associate  (note 12)  —  307.8 Earnings before income taxes from continuing operations  606.4  894.9 Impairment  losses and impairment loss reversals were on food stores assets where cash flows decreased or increased  due  to local competition. As at September 27, 2014, the recoverable amount for stores on which the Corporation recorded  an  impairment loss  or  impairment loss  reversal  was  $ 34.9. On November 28, 2013, the Corporation announced the spring 2014 closure of its Québec City produce distribution  centre.  During fiscal 2014, non-recurring closure costs of $6.4 before taxes were recorded for severances, assets write- of fs and  others. During  fiscal 2013, restructuring charges of $40.0 before taxes were recorded for severances, vacant leases provisions,  assets  write-offs and  others. - 58 -