The following items have been included in arriving at profit before taxation of continuing operations:

2017
£000
2016
£000
Cost of inventories recognised as an expense147,742104,221
Impairment of inventories included in above figure920988
Depreciation of property, plant and equipment
— owned assets4,8913,761
— under finance leases222
Amortisation of intangible assets42,38621,552
Loss on disposal of property, plant and equipment21269
Loss on disposal of intangible assets309
Impairment of intangible assets — underlying2,487
Impairment of intangible assets — non-underlying1,675
Impairment of receivables42693
Operating lease rentals payable3,0372,543
Research and development expenditure as incurred14,97810,355
Auditors' remuneration663559
Analysis of total fees paid to the Auditors':
Audit of these financial statements232186
Audit of financial statements of subsidiaries pursuant to legislation342317
Other services pursuant to legislation3735
Other assurance services5221
Total fees paid to Auditors'663559