14. Other operating expenses

Other operating expenses	12 months ended 31.12.2020	12 months ended 31.12.2019 (restated)
Loss on sale or liquidation of property, plant and equipment and intangible assets	(91,702)	(63,305)
Impairment allowances on other receivables	(12,859)	–
Provisions for litigation and claims and other liabilities	(101,864)	(79,234)
Debt collection	(52,190)	(46,086)
Donations made	(6,542)	(6,007)
Costs of leasing operations	(20,522)	(20,476)
Costs of compensations, penalties and fines	(13,700)	(16,907)
Other operating expenses	(71,741)	(41,356)
Total other operating expenses	(371,120)	(273,371)

Other operating expenses for 12 months 2020 include:

under Loss on sale or liquidation of property, plant and equipment and intangible assets in the amount of PLN 64,371 thousand, representing a portion of the settlement of the sale of the real estate of the Bank’s Headquarters at Kasprzaka in Warsaw in the first quarter of 2020,
under Other operating expenses part of the settlement of the sale of the real estate of the Bank’s Headquarters at Kasprzaka in Warsaw in the amount of PLN 2,914 thousand.

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13. Other operating income

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15. Income tax expense