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Operating costs
 12 Months Ended
Jun. 30, 2022
Analysis of income and expense [abstract]  
Operating costs
3. Operating costs
2022
£ million		 2021 £ million 2020 £ million
Excise duties
6,996 6,420 5,945 
Cost of sales
5,973 5,038 4,654 
Marketing
2,721 2,163 1,841 
Other operating items
2,349 1,801 3,120 

18,039 15,422 15,560 
Comprising:
Excise duties
United States
614 589 585 
Great Britain
1,172 1,018 930 
India
2,182 2,127 1,927 
Other
3,028 2,686 2,503 
Increase in inventories
(909)(293)(275)
Raw materials and consumables
4,017 3,126 2,842 
Marketing
2,721 2,163 1,841 
Other external charges
2,597 1,978 2,044 
Staff costs
1,795 1,586 1,404 
Depreciation, amortisation and impairment
828 447 1,839 
Gains on disposal of properties
(2)(1)(2)
Net foreign exchange losses
10 22 15 
Other operating income
(14)(26)(93)
18,039 15,422 15,560 
(a) Other external charges
Other external charges include research and development expenditure in respect of new drinks products and package design of £43 million (2021 – £40 million; 2020 – £34 million) and maintenance and repairs of £136 million (2021 – £107 million; 2020 – £105 million).
(b) Auditors fees
Other external charges include the fees of the principal auditors of the group, PricewaterhouseCoopers LLP and its affiliates (PwC) and are analysed below.
 2022
£ million		2021
£ million		2020
£ million
Audit of these financial statements
4.2 3.8 5.3 
Audit of financial statements of subsidiaries
6.1 4.4 3.6 
Audit related assurance services(1)
2.5 2.6 2.4 
Total audit fees (Audit fees)
12.8 10.8 11.3 
Other assurance services (Audit related fees)(2)
0.7 0.8 0.8 
13.5 11.6 12.1 
(1)    Audit related assurance services are in respect of reporting under section 404 of the US Sarbanes-Oxley Act and the review of the interim financial information.
(2)    Other assurance services comprise the aggregate fees for assurance and related services that are not reported under ‘total audit fees’.
(i)     Disclosure requirements for auditors fees in the United States are different from those required in the United Kingdom. The terminology by category required in the United States is disclosed in brackets in the above table. All figures are the same for the disclosures in the United Kingdom and the United States apart from £0.3 million (2021 – £0.4 million; 2020 – £0.4 million) of the cost in respect of the review of the interim financial information which would be included in audit related fees in the United States rather than audit fees.

Audit services provided by firms other than PwC for the year ended 30 June 2022 were £0.1 million (2021 – £0.1 million; 2020 – £0.1 million). Further PwC fees for audit services in respect of post employment plans were £0.2 million for the year ended 30 June 2022 (2021 – £0.2 million; 2020 – £0.3 million).
(c) Staff costs and average number of employees
 2022
£ million		2021
£ million		2020
£ million
Aggregate remuneration
Wages and salaries
1,557 1,336 1,251 
Share-based incentive plans
59 50 3 
Employer’s social security
107 83 79 
Employer’s pension
Defined benefit plans
36 82 37 
Defined contribution plans
33 25 24 
Other post employment plans
3 10 10 
1,795 1,586 1,404 

The average number of employees on a full time equivalent basis (excluding employees of associates and joint ventures) was as follows:
 2022
2021 (Restated)(i)
2020 (Restated)(i)
North America
2,811 2,562 2,459 
Europe
3,014 3,237 3,323 
Asia Pacific6,500 6,474 6,559 
Africa4,061 4,016 4,617 
Latin America and Caribbean1,500 1,505 1,549 
SC&P5,025 5,085 4,908 
Corporate and other
5,076 4,687 4,940 
27,987 27,566 28,355 
(1)    The impact of acquisitions and disposals was changed and now disclosed restated where relevant.

At 30 June 2022 the group had, on a full time equivalent basis, 28,558 (2021 – 27,783; 2020 – 27,788) employees. The average number of employees of the group, including part time employees, for the year was 28,137 (2021 – 28,025; 2020 – 28,490).
(d) Exceptional operating items
Included in other operating items are the following:
 
2022
£ million
2021
£ million
2020
£ million
Staff costs
Guaranteed minimum pension equalisation charge— 5 — 
Other external charges52 13 95 
Other operating income— (3)(83)
Depreciation, amortisation and impairment
Brand, goodwill, tangible and other assets impairment336 — 1,345 
Total exceptional operating items (note 4)
388 15 1,357