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Costs of services and general and administrative costs (Tables) | 6 Months Ended
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Jun. 30, 2020
Text block [abstract] |
Costs of Services and General Administrative Costs |
Continuing operations |  | Six months ended 30 June 2020 |  |  | Six months ended 30 June 2019 1 |  |  | Year ended 31 December 2019 |
|  | £m |  |  | £m |  |  | £m |
Costs of services |  |  | 4,804.7 |  |  |  | 5,328.8 |  |  |  | 10,825.1 |
General and administrative costs |  |  | 3,231.4 |  |  |  | 443.1 |  |  |  | 1,113.1 |
|  |  | 8,036.1 |  |  |  | 5,771.9 |  |  |  | 11,938.2 |
Note
1 | Figures for the period ended 30 June 2019 have been re-presented in accordance with IFRS 5: Non-current Assets Held for Sale and Discontinued Operations, as described in note 13.
Costs of services and general and administrative costs include:
Continuing operations |  | Six months ended 30 June 2020 |  |  | Six months ended 30 June 2019 1 |  |  | Year ended 31 December 2019 |
|  | £m |  |  | £m |  |  | £m |
Staff costs |  |  | 3,330.0 |  |  |  | 3,501.7 |  |  |  | 7,090.6 |
Establishment costs |  |  | 314.4 |  |  |  | 331.7 |  |  |  | 672.9 |
Media pass-through costs |  |  | 613.7 |  |  |  | 818.8 |  |  |  | 1,656.2 |
Other costs of services and general and administrative costs 2 |  |  | 3,778.0 |  |  |  | 1,119.7 |  |  |  | 2,518.5 |
|  |  | 8,036.1 |  |  |  | 5,771.9 |  |  |  | 11,938.2 |
Note s
1 | Figures for the period ended 30 June 2019 have been re-presented in accordance with IFRS 5: Non-current Assets Held for Sale and Discontinued Operations, as described in note 13 .
2 | Other costs of services and general and administrative costs include £301.3 million (period ended 30 June 2019: £350.0 million; year ended 31 December 2019: £731.4 million) of other pass through costs.
Staff costs include:
Continuing operations |  | Six months ended 30 June 2020 |  |  | Six months ended 30 June 2019 1 |  |  | Year ended 31 December 2019 |
|  | £m |  |  | £m |  |  | £m |
Wages and salaries |  |  | 2,417.5 |  |  |  | 2,442.5 |  |  |  | 4,946.2 |
Cash-based incentive plans |  |  | 17.2 |  |  |  | 64.8 |  |  |  | 227.6 |
Share-based incentive plans |  |  | 30.6 |  |  |  | 30.0 |  |  |  | 66.0 |
Social security costs |  |  | 304.6 |  |  |  | 304.9 |  |  |  | 591.7 |
Pension costs |  |  | 86.4 |  |  |  | 83.5 |  |  |  | 169.7 |
Severance |  |  | 18.8 |  |  |  | 16.1 |  |  |  | 42.6 |
Other staff costs |  |  | 454.9 |  |  |  | 559.9 |  |  |  | 1,046.8 |
|  |  | 3,330.0 |  |  |  | 3,501.7 |  |  |  | 7,090.6 |
Note
1 | Figures for the period ended 30 June 2019 have been re-presented in accordance with IFRS 5: Non-current Assets Held for Sale and Discontinued Operations, as described in note 13.
Other costs of services and general and administrative costs include:
Continuing operations |  | Six months ended 30 June 2020 |  |  | Six months ended 30 June 2019 1 |  |  | Year ended 31 December 2019 |
|  | £m |  |  | £m |  |  | £m |
Amortisation and impairment of acquired intangible assets |  |  | 53.1 |  |  |  | 52.8 |  |  |  | 121.5 |
Goodwill impairment |  |  | 2,520.8 |  |  |  | — |  |  |  | 47.7 |
Gains on disposal of investments and subsidiaries |  |  | (16.0 | ) |  |  | (40.6 | ) |  |  | (40.4 | )
Gains on remeasurement of equity interests arising from a change in scope of ownership |  |  | — |  |  |  | (0.4 | ) |  |  | (0.4 | )
Investment and oth er write-downs |  |  | 220.6 |  |  |  | — |  |  |  | 7.5 |
Restructuring and transformation costs |  |  | 17.9 |  |  |  | 33.9 |  |  |  | 153.5 |
Restructuring costs in relation to COVID-19 |  |  | 39.3 |  |  |  | — |  |  |  | — |
Litigation settlement |  |  | — |  |  |  | (16.8 | ) |  |  | (16.8 | )
Gain on sale of freehold property in New York |  |  | — |  |  |  | (7.9 | ) |  |  | (7.9 | )
Depreciation of property, plant and equipment |  |  | 88.2 |  |  |  | 88.5 |  |  |  | 185.5 |
Amortisation of other intangible assets |  |  | 9.6 |  |  |  | 9.9 |  |  |  | 21.2 |
Depreciation of right-of-use assets |  |  | 155.4 |  |  |  | 152.1 |  |  |  | 301.6 |
Short-term lease expense |  |  | 19.7 |  |  |  | 49.9 |  |  |  | 83.8 |
Low-value lease expense |  |  | 1.1 |  |  |  | 1.2 |  |  |  | 2.9 |
Note
1 | Figures for the period ended 30 June 2019 have been re-presented in accordance with IFRS 5: Non-current Assets Held for Sale and Discontinued Operations, as described in note 13 .

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