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Net operating costs (excluding items shown separately) - Summary of net operating costs (excluding items shown separately) (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Expense By Nature [Abstract] |  |  |
Raw materials, consumables, repairs and maintenance | $ 10,613 | $ 9,286 | $ 8,760
Amortisation of intangible assets | 133 | 177 | 227
Depreciation of property, plant and equipment | 3,882 | 4,198 | 4,567
Employment costs | 4,728 | 4,765 | 4,881
Shipping and other freight costs | 2,580 | 2,338 | 1,454
(Increase)/decrease in finished goods and work in progress | (186) | (82) | 87
Royalties | 2,117 | 2,228 | 1,889
Amounts charged by equity accounted units | 1,200 | 980 | 1,184
Net foreign exchange (gains)/losses | (56) | 61 | 38
Other external costs | 3,184 | 3,967 | 3,512
Gain on sale of property, plant and equipment | (506) | (32) | (40)
Provisions (including exchange differences on provisions) | 1,011 | 527 | 1,404
Research and development | 45 | 58 | 60
Costs included above qualifying for capitalisation | (589) | (486) | (521)
Other operating income | (1,041) | (1,002) | (703)
Net operating costs (excluding items shown separately) | $ 27,115 | $ 26,983 | $ 26,799

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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2017-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2017-03-01&anchor=para_73_e_vii&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2017-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2017-03-01&anchor=para_75_a&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 98 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_98_c&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_102&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_99&doctype=Standard -URIDate 2017-03-09 + Details
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