5. Profit before taxation
 

In addition to the items already detailed, profit before taxation has been determined after taking into account, inter alia, the following:

    2019 
R’m 		   2018 
R’m 		  
Depreciation of property, plant and equipment   2 400    2 407   
Amortisation   305    268   
— software   226    197   
— other intangible assets   79    71   
Net realisable value adjustments on inventory, net of reversals*   275    483   
Other operating losses – net   (33)   (425)  
— (loss)/gain on sale of property, plant and equipment and intangible assets   (17)   9   
— impairment of other assets   (30)   (341)  
— impairment of property, plant and equipment   (5)   (111)  
— dividend received   19    18   
Other (losses)/gains – net   (112)   113   
— profit on sale of investments   —   113   
— loss on acquisition of assets and liabilities   (112)   —  
  * Net realisable value adjustments relate primarily to set-top box subsidies in South Africa and Rest of Africa segments.