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Accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2019
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Schedule of Reconciliation about operating lease obligations | The following table reconciles the opening balance for the lease liabilities as at 1 January 2019 based upon the operating lease obligations as at 31 December 2018:
£ million |  |  |
Operating lease commitments at 31 December 2018 |  |  | 3,628.2 |
Short-term and low value leases not included in lease liabilities |  |  | (73.8 | )
Extension options reasonably certain to be exercised |  |  | 115.1 |
Signed leases not yet commenced |  |  | (598.1 | )
Gross lease liabilities at 1 January 2019 |  |  | 3,071.4 |
Effect of discounting |  |  | (745.2 | )
Lease liabilities at 1 January 2019 |  |  | 2,326.2 |
Summary of Estimated Useful Life of Intangible Assets | Amortisation is provided at rates calculated to write off the cost less estimated residual value of each asset on a straight-line basis over its estimated useful life as follows:
• |  | Brand names (with finite lives) – 10-20 years.
• |  | Customer-related intangibles – 3-10 years.
• |  | Other proprietary tools – 3-10 years.
• |  | Other (including capitalised computer software) – 3-5 years.
Summary of Estimated Useful Life of Property, Plant and Equipment | Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset on a straight-line basis over its estimated useful life, as follows:
• |  | Freehold buildings – 50 years.
• |  | Leasehold land and buildings – over the term of the lease or life of the asset, if shorter.
• |  | Fixtures, fittings and equipment – 3-10 years.
• |  | Computer equipment – 3-5 years.

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- Definition The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2019-03-27 + Details
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- Definition Disclosure Of Detailed Information About Estimated Useful Life Of Property Plant And Equipment [text block] + References No definition available. + Details
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- Definition Disclosure of intangible asset estimated useful life. + References No definition available. + Details
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- Definition Text block [abstract] + References No definition available. + Details
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