3 Operating expenses Operating profit is stated after charging the following: | | | | | | | | | | | Note | | 2023
GBPm | | 2024
GBPm | | 2025
GBPm | Total staff costs | | 5 | | 3,108 | | 3,120 | | 3,175 | Depreciation and amortisation | | | | | | | | | Amortisation of acquired intangible assets | | 14 | | 279 | | 258 | | 248 | Share of joint ventures and associates' amortisation of acquired intangible assets | | | | 1 | | - | | - | Amortisation of acquired intangible assets including joint ventures and associates' share | | | | 280 | | 258 | | 248 | Amortisation of internally developed intangible assets | | 14 | | 330 | | 364 | | 352 | Depreciation of property, plant and equipment | | 16 | | 43 | | 34 | | 26 | Depreciation of right-of-use assets | | | | 65 | | 50 | | 37 | Amortisation of pre-publication costs | | | | 76 | | 77 | | 89 | Total depreciation and other amortisation | | 2 | | 514 | | 525 | | 504 | Total depreciation and amortisation (including amortisation of acquired intangibles) | | | | 794 | | 783 | | 752 | Other expenses | | | | | | | | | Cost of sales including pre-publication costs and inventory expenses | | | | 3,216 | | 3,300 | | 3,233 | Short-term and low value lease expenses | | | | 18 | | 16 | | 15 |
The amortisation of acquired intangible assets is included within administration and other expenses. The amortisation of internally generated intangible assets is included within cost of sales, selling and distribution costs and administration and other expenses.
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