3 Profit on ordinary activities before taxation
  2004
£m		 2003
£m
After crediting
Risk and revenue sharing partnerships receipts – credited to other operating income 73 153
Operating lease rentals receivable 37 24
 
After charging
Exceptional items – rationalisation costs1 — 54
Amortisation of goodwill 47 48
Amortisation of certification costs 15 15
Depreciation of owned tangible fixed assets2 211 209
Depreciation of tangible fixed assets held under finance leases2 12 14
Operating lease rentals payable – hire of plant and equipment 55 58
Operating lease rentals payable – hire of other assets 17 19
Risk and revenue sharing partnerships payments – included in cost of sales 240 179
 
Auditors’ fees were as follows during the year:
  Audit 2004 – Group £3.2m (2003 £3.2m) including Company £0.1m (2003 £0.1m)
  Other 2004 – United Kingdom £0.9m (2003 £1.2m)
  Other 2004 – Rest of World £0.6m (2003 £0.8m)
 
Other fees paid to the auditors comprise:
  Taxation £0.7m (2003 £0.7m)
  Accounting £0.7m (2003 £0.3m)
  Mergers and acquisitions £0.1m (2003 £0.9m)
  Other – (2003 £0.1m)
 
Accounting fees in 2004 include £0.5m for IFRS implementation. Mergers and acquisitions fees for 2003 include £0.8m relating to corporate restructing.
 
1 Rationalisation costs in 2003 relate to termination of employment, site decommissioning and relocation and related disruption to operations, including accelerated depreciation of plant and machinery.
2 Including appropriate amounts charged to stocks.