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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, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Expenses by nature [abstract] |  |  |
Raw materials, consumables, repairs and maintenance | $ 9,485 | $ 10,613 | $ 9,286
Amortisation of intangible assets | 133 | 133 | 177
Depreciation of property, plant and equipment | 4,251 | 3,882 | 4,198
Employment costs | 4,522 | 4,728 | 4,765
Shipping and other freight costs | 2,257 | 2,580 | 2,338
Decrease/(increase) in finished goods and work in progress | 42 | (186) | (82)
Royalties | 2,501 | 2,117 | 2,228
Amounts charged by equity accounted units | 1,136 | 1,200 | 980
Net foreign exchange (gains)/losses | (52) | (56) | 61
Other external costs | 3,627 | 3,184 | 3,967
Gains on sale of property, plant and equipment | 31 | (506) | (32)
Provisions (including exchange differences on provisions) | 753 | 1,011 | 527
Research and development | 45 | 45 | 58
Costs included above qualifying for capitalisation | (651) | (589) | (486)
Other operating income | (773) | (1,041) | (1,002)
Net operating costs (excluding items shown separately) | $ 27,307 | $ 27,115 | $ 26,983

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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 2019-01-01 -Paragraph 98 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_98_c&doctype=Standard -URIDate 2019-03-27 + Details
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