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Operating expenses by nature

12 Months Ended

Dec. 31, 2023

A7. Operating expenses by nature

Operating expenses from continuing operations include the following items:


		2023	2022	2021
	Notes	£m	£m	£m
Employee costs	A9	2,506	1,736	1,405
Direct materials and services		900	704	586
Vehicle costs		285	201	146
Property costs		106	82	60
Depreciation and impairment of property, plant and equipment¹	B3	154	140	128
Amortisation and impairment of intangible assets	B2	201	140	91
One-off and adjusting items¹	A1	98	136	21
Other operating expenses²		461	234	173
Total operating expenses		4,711	3,373	2,610

1.One - off and adjusting items includes £nil (2022: £8m; 2021: £nil) of impairment of property, plant and equipment.

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