Notes to the consolidated financial statements
Year ended 31 July 2009

3. Amounts charged in arriving at operating (loss)/profit

	2009 £m	2008 (restated) £m
Depreciation of property, plant and equipment	213	185
Impairment of property, plant and equipment	42	–
Amortisation of non-acquired intangible assets	19	15
Impairment of non-acquired intangible assets	43	15
Loss/(profit) on disposal of businesses and revaluations of disposal groups	40	(6)
Loss/(profit) on disposal of property, plant and equipment and assets available-for-sale	6	(15)
Staff costs (note 13)	2,131	1,984
Amortisation of acquired intangible assets	105	105
Impairment of acquired intangible assets	490	57
Operating lease rentals: land and buildings	222	195
Operating lease rentals: plant and machinery	35	34
Amounts included in costs of goods sold with respect to inventory	9,438	10,219
Amounts credited to reverse write downs of inventory	(13)	(21)
Trade receivables impairment	90	60
Construction loan receivables impairment	38	16
During the year the Group (including its overseas subsidiaries) obtained the following services from the Company’s auditor and its associates:
Fees for the audit of parent company and consolidated financial statements	0.6	0.6
Other services
– Fees for the audit of the Company’s subsidiaries pursuant to legislation	4.3	3.6
– Fees for other services pursuant to legislation	2.8	0.8
– Taxation	5.4	4.1
– Other services	0.3	0.1
Total fees payable to the auditors	13.4	9.2

The increase in the fees for the audit of the Company’s subsidiaries is due to foreign currency movements. The fees for other services pursuant to legislation of £2.8 million relate to the share placing and rights issue. These costs have been recognised in equity as part of the net proceeds of the share placing and rights issue.

Operating lease rentals: land and buildings shown above excludes exceptional charges of £153 million relating to future lease rentals on vacant properties (2008: £17 million).