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Operating expenses by nature (Tables)

12 Months Ended

Dec. 31, 2022

Operating expenses by nature

Schedule of components of operating expenses by nature

Operating expenses from continuing operations include the following items:


				2022		2021		2020
		Notes		£m		£m		£m
Employee costs		A9		1,736		1,405		1,305
Direct materials and services				704		586		583
Vehicle costs				201		146		134
Property costs				82		60		65
Depreciation and impairment of property, plant and equipment		B3		140		128		132
Amortisation and impairment of intangible assets		B2		140		91		101
One-off and adjusting items – operating²				136		21		8
Other operating expenses¹				234		173		181
Total operating expenses				3,373		2,610		2,509

1.	Other operating expenses includes professional fees, marketing costs, and amortisation of contract costs.

2.	One-off and adjusting items – operating are explained in the table below.

Schedule of one off and adjusting items operating (income) costs


		2022		2021		2020
		£n		£m		£m
Acquisition and integration costs		5		13		15
Pension scheme closure in North America		—		—		(7)
UK pension scheme – return of surplus		—		—		—
Terminix acquisition costs		68		6		—
Terminix integration costs		62		—		—
Other		1		2		—
Total		136		21		8