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Restructuring Costs | 6 Months Ended
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Jun. 30, 2018
Restructuring Costs |
Restructuring Costs | 2 RESTRUCTURING COSTS Profit before tax for the half year ended 30 June 2018 is stated after charging restructuring costs of $187m ($496m for the half year ended 30 June 2017). These have been charged to profit as follows:
|  |  |  |  |  | Unreviewed | 60 | Unreviewed | 60
|  | H1 2018 |  | H1 2017 |  | Q2 2018 |  | Q2 2017 |
|  | $m |  | $m |  | $m |  | $m |
Cost of sales |  | 55 |  | 81 |  | 23 |  | 43 |
Research and development expense |  | 58 |  | 142 |  | 31 |  | 38 |
Selling, general and administrative costs |  | 84 |  | 197 |  | 48 |  | 103 |
Other operating income and expense |  | (10) |  | 76 |  | (10) |  | — |
Total |  | 187 |  | 496 |  | 92 |  | 184 |

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- Definition The entire disclosure for restructuring and related activities. + References No definition available. + Details
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