Year ended 31 July 2006
3. Amounts charged in arriving at operating profit
| 2006
£m |
2005
£m |
|
|---|---|---|
| Depreciation of property, plant and equipment | 134 | 114 |
| Amortisation of non-acquired intangible assets | 6 | 3 |
| (Profit) on disposal of property, plant and equipment and assets available for sale | (16) | (11) |
| Staff costs (note 10) | 1,943 | 1,526 |
| Amortisation of acquired intangible assets | 48 | 6 |
| Operating lease rentals: land and buildings | 168 | 125 |
| Operating lease rentals: plant and machinery | 20 | 12 |
| Amounts included in costs of goods sold with respect to inventory | 10,007 | 8,182 |
| Amounts charged to write inventory down to net realisable value | 32 | 11 |
| Trade receivables impairment | 5 | (14) |
| Amounts payable to the auditors: | ||
| Audit fees | 5.1 | 3.5 |
| Other assurance services | 0.3 | 0.3 |
| Taxation | 4.0 | 2.8 |
| Due diligence reviews | 0.2 | 0.4 |
| Other services | - | 0.2 |
| Total fees payable to the auditors | 9.6 | 7.2 |
The increase in audit fees mainly reflects the audit cost associated with S404 of the US Sarbanes-Oxley Act.
