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3 Operating profit and profit before taxation

Operating profit and profit before taxation

	2007 £m	2006 £m
After crediting
RRSP receipts – credited to other operating income	50	57
Operating lease rentals receivable – credited within revenue from aftermarket services	27	30
After charging
Amortisation of certification costs	7	5
Amortisation of development costs	18	16
Amortisation of recoverable engine costs	28	30
Amortisation of software and other intangible assets	10	9
Depreciation and impairment of owned property, plant and equipment 1	163	153
Depreciation of property, plant and equipment held under finance leases 1	7	8
Operating lease rentals payable – hire of plant and equipment	58	62
– hire of other assets	18	23
Research and development expenditure	381	370
RRSP payments – included in cost of sales	199	162
1 Including appropriate amounts charged to inventories

Fees payable to the Company's auditors and its associates were as follows:

	2007 £m	2006 £m
Fees payable to the Company's auditors for the audit of the Company's annual financial statements 2	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	3.7	3.4
Other services pursuant to legislation	0.1	0.2
Other services relating to taxation	0.3	0.4
All other services	—	0.3
	4.2	4.4
Fees payable in respect of the Group's pension schemes:
Audit	0.2	0.1
Other services relating to taxation	0.1	0.1
2 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 £3.8m (2006 £3.5m).