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Operating costs - Exceptional operating items (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Depreciation, amortisation and impairment |  |  |  |  |
Depreciation, amortisation and impairment | $ 493 | $ 1,297 |  | $ 1,064 |
Staff costs | 2,314 | 2,197 |  | 2,385 |
Other external charges | 3,002 | 3,301 |  | 3,432 |
Other operating income | (21) | (40) |  | (18) |
Total exceptional operating items (note 3) | (6,001) | (5,547) | [1],[2] | (5,897) | [1],[2]
Cost of sales | 8,071 | 8,289 | [2] | 7,923 | [2]
Other operating (income)/expenses | 2,506 | 3,056 | [2] | 3,080 | [2]
Total exceptional items |  |  |  |  |
Depreciation, amortisation and impairment |  |  |  |  |
Staff costs | 2 | 11 |  | 0 |
Other external charges | 127 | 75 |  | 68 |
Other operating income | 0 | (20) |  | 0 |
Total exceptional operating items (note 3) | (56) | 766 |  | 477 |
Cost of sales | 57 | 80 |  | 0 |
Other operating (income)/expenses | (113) | 686 |  | 477 |
Total exceptional items | Intangible assets [Member] |  |  |  |  |
Depreciation, amortisation and impairment |  |  |  |  |
Depreciation, amortisation and impairment | (231) | 613 |  | 409 |
Total exceptional items | Property, plant and equipment |  |  |  |  |
Depreciation, amortisation and impairment |  |  |  |  |
Depreciation, amortisation and impairment | $ 46 | $ 87 |  | $ 0 |
[1] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[2] | (1) See pages 238-240 for an explanation under Accounting information and policies.

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- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_103&doctype=Standard -URIDate 2023-03-23 + Details
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