Note 5
5 Profit before tax: analysis of expenses by nature
The following items have been charged/(credited) to the income statement in arriving at profit before tax:
| 2009 | 2008 |
Staff costs, including share-based payments (note 4) | 152,014 | 129,760 |
Restructuring charges (of which £8,084,000 (2008: £1,640,000) is included in staff costs above) | 8,471 | 1,872 |
Cost of inventories recognised as an expense (including inventory write downs of £211,000) | 2,659 | 3,522 |
Depreciation of property, plant and equipment – owned assets (note 14) | 5,618 | 5,170 |
Amortisation of other intangible assets (note 16): |
|
|
–Cost of sales | 385 | 463 |
–Research and development | 7,656 | 10,854 |
–Sales and marketing | 8,483 | 8,074 |
–General and administrative | 2,811 | 2,391 |
Impairment of available-for-sale investments | 412 | − |
Profit on disposal of available-for-sale investments | (224) | − |
Loss on disposal of property, plant and equipment | 79 | 36 |
Other operating lease rentals payable |
|
|
–Plant and machinery | 17,524 | 12,075 |
–Property | 6,610 | 6,960 |
Accounts receivables impairment (including movement in provision) | 1,018 | 3,702 |
Foreign exchange (gains)/losses (including movement on embedded derivatives) | (7,309) | 3,032 |
Services provided by the Group’s auditor and its associates
During the year the Group (including its overseas subsidiaries) obtained the following services from the Group’s auditor and its associates:
| 2009 | 2008 |
Fees payable to the Group’s auditor for the audit of the Company | 241 | 294 |
Fees payable to the Group’s auditor and its associates for other services: |
|
|
–The audit of the Group’s subsidiaries pursuant to legislation | 238 | 247 |
–Services pursuant to section 404 of the Sarbanes-Oxley Act | 247 | 255 |
–Other services pursuant to legislation | 86 | 52 |
Statutory audit, financial reporting and other related services | 812 | 848 |
–Tax services | 412 | 364 |
–All other services | 109 | 430 |
| 1,333 | 1,642 |
Fees payable to other major firms of accountants for non-audit services (including royalty audits and other tax services) for 2009 amount to £959,000 (2008: £1,794,000).