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	2005 £m	2004 £m
After crediting
Risk and revenue sharing partnership receipts - credited to other operating income	60	73
Operating lease rentals receivable - credited within revenues from aftermarket services	39	37
After charging
Amortisation of certification costs	9	15
Amortisation of development costs	13	17
Amortisation of recoverable engine costs	32	26
Depreciation of owned property, plant and equipment1	192	230
Depreciation of property, plant and equipment held under finance leases1	8	12
Operating lease rentals payable - hire of plant and equipment	58	55
Operating lease rentals payable - hire of other assets	19	17
Research and development expenditure	282	288
RRSP payments - included in cost of sales	146	240

1. Including appropriate amounts charged to inventories.

Auditors' fees were as follows during the year:
Audit 2005	- Group	£3.4m (2004 £3.2m)
Other 2005	- United Kingdom	£1.1m (2004 £0.9m)
	- Rest of World	£0.5m (2004 £0.6m)
Other fees paid to the auditors comprise:
Taxation		£0.5m (2004 £0.7m)
Accounting		£1.1m (2004 £0.7m)
Mergers and acquisitions		£nil (2004 £0.1m)

Accounting fees in 2005 include £0.9m for IFRS implementation (2004 £0.5m).