pre_text: If not presented separately in our income statement, restructuring expenses would have been classified in the different expense items in our income statement as follows: Restructuring Expenses by Functional Area
table: € millions 2019 2018 2017
table: Cost of cloud and software –138 –3 –55
table: Cost of services –154 –3 –118
table: Research and development –467 –3 –9
table: Sales and marketing –299 –11 –2
table: General and administration –71 0 2
table: Restructuring expenses –1,130 –19 –182
question: Analyse this data from a financial earnings document. What was the change in General and administration in 2018 from 2017?