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System Fund (Tables) | 12 Months Ended
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Dec. 31, 2018
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Summary of System Fund Revenues | System Fund revenues comprise:
|  | 2018 $m |  |  | 2017 Restateda $m |  |  | 2016 Restateda $m |
Assessment fees and contributions received from hotels |  |  | 979 |  |  |  | 934 |  |  |  | 887 |
Loyalty programme revenueb |  |  | 254 |  |  |  | 308 |  |  |  | 312 |
|  |  | 1,233 |  |  |  | 1,242 |  |  |  | 1,199 |
Summary of System Fund Expenses | System Fund expenses include:
|  | 2018 $m |  |  | 2017 $m |  |  | 2016 $m |
Marketingc |  |  | 427 |  |  |  | 405 |  |  |  | 415 |
Payroll costs (note 4) |  |  | 347 |  |  |  | 339 |  |  |  | 311 |
Depreciation and amortisation |  |  | 45 |  |  |  | 36 |  |  |  | 31 |
a | Restated for IFRS 15.
b | Loyalty programme revenue is shown net of the cost of point redemptions (see note 3).
c | Restated to reflect a wider definition of marketing costs.

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