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Cost of sales (Tables) | 9 Months Ended
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Sep. 30, 2024
Cost of sales [abstract] |
Schedule of cost of sales | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended | ​ | Nine months ended
​ | ​ | September 30, | ​ | September 30, | ​ | September 30, | ​ | September 30,
​ |  | 2024 |  | 2023 |  | 2024 |  | 2023
​ | ​ | $’000 | ​ | $’000 | ​ | $’000 | ​ | $’000
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Power generation | ​ | 84,342 | ​ | 89,883 | ​ | 263,803 | ​ | 303,815
Depreciation(a) | ​ | 75,420 | ​ | 89,850 | ​ | 223,005 | ​ | 293,784
Tower repairs and maintenance | ​ | 12,974 | ​ | 20,364 | ​ | 37,476 | ​ | 77,762
Amortization | ​ | 9,167 | ​ | 10,908 | ​ | 28,769 | ​ | 33,871
Staff costs | ​ | 5,764 | ​ | 7,240 | ​ | 18,564 | ​ | 25,385
Security services | ​ | 5,204 | ​ | 9,650 | ​ | 13,157 | ​ | 33,756
Impairment of property, plant and equipment, intangible assets excluding goodwill and related prepaid land rent | ​ | 4,132 | ​ | 103,429 | ​ | 10,075 | ​ | 108,510
Short-term rental | ​ | 2,443 | ​ | 2,605 | ​ | 6,074 | ​ | 8,195
Insurance | ​ | 1,148 | ​ | 1,081 | ​ | 3,468 | ​ | 3,635
Travel costs | ​ | 699 | ​ | 1,753 | ​ | 4,076 | ​ | 7,967
Vehicle maintenance and repairs | ​ | 467 | ​ | 495 | ​ | 1,359 | ​ | 1,556
Professional fees | ​ | 462 | ​ | 905 | ​ | 1,324 | ​ | 2,106
Impairment of assets held for sale | ​ | — | ​ | — | ​ | 2,853 | ​ | —
Regulatory fees(b) | ​ | (2,784) | ​ | 9,365 | ​ | 11,815 | ​ | 30,562
Other*/(c) | ​ | 2,307 | ​ | 11,355 | ​ | 36,927 | ​ | 31,724
​ | ​ | 201,745 | ​ | 358,883 | ​ | 662,745 | ​ | 962,628
*Revised comparative periods to reflect an adjustment related to the accounting treatment of foreign exchange on goods in transit in Nigeria (see note 21).
(a) | Presented net of related indirect tax receivable in Brazil of $1.0 million in 2024.
(b) | Net income for the three months ended September 30, 2024, primarily relates to a review of the current and historical license obligations in the SSA segment.
(c) | Included in “Other” for the three months ended September 30, 2024, are $0.2 million in foreign exchange losses on cost of sales (three months ended September 30, 2023: $8.8 million) and for the nine months ended September 30, 2024: foreign exchange losses on cost of sales of $30.4 million (nine months ended September 30, 2023: $25.4 million).

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