2009 Annual Report - CRH

3. Operating Costs
76 CRH
2009 2008
€m €m
Selling and distribution costs 2,410 2,753
Administrative expenses 1,392 1,486
Other operating expenses 112 82
Other operating income (6) (13)
Total 3,908 4,308
Other operating expenses and income comprise the following charges/(credits):
Other operating expenses
Share-based payment expense (note 7) 28 24
Amortisation of intangible assets (note 14) 43 43
Impairment of intangible assets (note 14) 11 -
Impairment of property, plant and equipment (note 13) 30 14
Mark-to-market of undesignated derivative financial instruments (held-for-trading) - 1
Total 112 82
Other operating income
Excess of fair value of identifiable net assets over consideration paid (note 32) - (6)
Mark-to-market of undesignated derivative financial instruments (held-for-trading) (1) (2)
Income from financial assets (3) (2)
Capital grants released (note 29) (2) (3)
Total (6) (13)
4. Group Operating Profit
Group operating profit has been arrived at after charging the following amounts (including the Group’s proportionate share
of amounts in joint ventures):
2009 2008
€m €m
Depreciation
- included in cost of sales 570 563
- included in operating costs 194 204
Total 764 767
Foreign exchange gains and losses (net)
- included in operating costs 2 (6)
Total 2 (6)
Operating lease rentals (minimum lease payments)
- hire of plant and machinery 86 104
- land and buildings 152 145
- other operating leases 44 36
Total 282 285
Auditors' remuneration (included in administrative expenses)
Audit fees (i) 13 14
Audit-related fees (ii) 1 2
Tax fees 1 1
All other fees (iii) - -
15 17
(i) Audit fees include Sarbanes-Oxley attestation.
(ii) Audit-related fees include acquisition-related due diligence amounting to €nil million (2008: €1.3 million) and other
attestation services that are closely related to the performance of the audit. In addition to the due diligence fees
expensed in the Consolidated Income Statement and included in the audit-related fees caption above, further due
diligence fees of €nil (2008: €0.6 million) paid to the auditors have been included in the fair value of purchase consideration
of business combinations for the respective periods; these amounts are reflected in the totals presented in note 32.
(iii) All other fees relate principally to transaction advisory services.