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4 Profit before taxation

Profit before taxation from continuing operations is stated after charging/(crediting):

Note 2009
(52 weeks)
£m		 2008
(53 weeks)
£m
Employee benefits expense 26 134.8 123.5
Restructuring costs 2 3.4 –
Depreciation of property, plant and equipment 9.0 7.9
Amortisation of intangible assets 9.0 11.2
Profit on sale of property, plant and equipment 24 (0.4) (0.8)
Operating lease rentals
– plant and machinery 1.6 1.3
– other 5.1 4.1
Cost of inventories recognised as an expense (included in cost of sales) 453.5 418.6
Research and development expenditure 1.6 1.3
Impairment of trade receivables 12 2.8 1.6

The above disclosures for discontinued operations are given in note 23.

During the year the Group (including its overseas subsidiaries) obtained the following services from the Group’s auditor as detailed below:

2009
(52 weeks)
£m		 2008
(53 weeks)
£m
Audit services
Fees payable to the Company’s auditors for the audit of the parent company and the Consolidated Financial Statements 0.4 0.4
Other services
Fees payable to the Company’s auditors and its associates for other services:
The audit of the Company’s subsidiaries pursuant to legislation 0.3 0.2
Further audit related services – 0.1
Services relating to taxation 0.2 0.1
0.9 0.8

The fee for audit services shown above includes £0.1 million (2008: £0.1 million) in respect of the Company.

Tax and other fees paid to the Group’s Auditors, PricewaterhouseCoopers LLP, are in respect of assignments carried out on a worldwide basis. It is the Group’s policy to employ PricewaterhouseCoopers LLP on assignments additional to their statutory duties where their expertise and experience of the Group is important, or where they are awarded assignments on a competitive basis.

Tax services are in respect of tax compliance in a number of territories.