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Restructuring Costs | 6 Months Ended
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Jun. 30, 2019
Restructuring Costs |
Restructuring Costs | 2 Restructuring Costs Profit before tax for the half year ended 30 June 2019 is stated after charging restructuring costs of $226m ($187m for the half year ended 30 June 2018). These have been charged to profit as follows:
|  |  |  |  |  | Unreviewed | 58 | Unreviewed | 58
|  | H1 2019 |  | H1 2018 |  | Q2 2019 |  | Q2 2018 |
|  | $m |  | $m |  | $m |  | $m |
Cost of sales |  | 52 |  | 55 |  | 14 |  | 23 |
Research and development expense |  | 64 |  | 58 |  | 30 |  | 31 |
Selling, general and administrative costs |  | 110 |  | 84 |  | 79 |  | 48 |
Other operating income and expense |  | - |  | (10) |  | - |  | (10) |
Total |  | 226 |  | 187 |  | 123 |  | 92 |
5 8 The Q2 2019 and Q2 2018 information in respect of the three months ended 30 June 2019 and 30 June 2018 respectively included in the interim financial statements has not been reviewed by PricewaterhouseCoopers LLP.

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