| 2006 £m |
2005 £m |
||
|---|---|---|---|
| After crediting | |||
| 1 Including appropriate amounts charged to inventories | |||
| RRSP receipts – credited to other operating income | 57 | 60 | |
| Operating lease rentals receivable – credited within revenue from aftermarket services | 30 | 39 | |
| After charging | |||
| Amortisation of certification costs | 5 | 9 | |
| Amortisation of development costs | 16 | 13 | |
| Amortisation of recoverable engine costs | 30 | 32 | |
| Amortisation of other intangible assets | 9 | 5 | |
| Depreciation and impairment of owned property, plant and equipment 1 | 153 | 187 | |
| Depreciation of property, plant and equipment held under finance leases 1 | 8 | 8 | |
| Operating lease rentals payable | – hire of plant and equipment | 62 | 58 |
| – hire of other assets | 23 | 19 | |
| Research and development expenditure | 370 | 282 | |
| RRSP payments – included in cost of sales | 162 | 146 | |
| 2006 £m |
2005 £m |
|
|---|---|---|
| 1 The level of fees payable to the Company's auditors for the audit of the Company's annual financial statements reflects the fact that limited incremental work is required in respect of the audit of these financial statements. Rolls-Royce plc, a subsidiary of the Company, is also required to prepare consolidated financial statements and the fees payable to the Company's auditors for the audit of those financial statements, including the audit of the sub-consolidation, is included in the audit of the Company's subsidiaries pursuant to legislation. | ||
| The total fees payable to the Company's auditors for the audit of the Company's annual financial statements and for the audit of the Company's subsidiaries pursuant to legislation amounts to £3.5m(2005 £3.4m). | ||
| Fees payable to the Company's auditors for the audit of the Company's annual financial statements 1 | 0.1 | 0.1 |
| Fees payable to the Company's auditors and its associates for other services: | ||
| The audit of the Company's subsidiaries pursuant to legislation | 3.4 | 3.3 |
| Other services pursuant to legislation | 0.2 | 0.2 |
| Other services relating to taxation | 0.4 | 0.5 |
| All other services | 0.3 | 0.9 |
| 4.4 | 5.0 | |
| Fees payable in respect of the Group's pension schemes: | ||
| Audit | 0.1 | 0.1 |
| Other services relating to taxation | 0.1 | — |