Amortisation and impairment losses, net of reversals, have been charged in the income statement as follows:
| Amortisation | Net impairment losses | |||||||||||||||
| 2017 | 2016 | 2017 | 2016 | |||||||||||||
| £m | £m | £m | £m | |||||||||||||
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Cost of sales |
578 | 582 | 400 | 7 | ||||||||||||
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Selling, general and administration |
116 | 95 | 2 | 2 | ||||||||||||
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Research and development |
240 | 119 | 278 | 13 | ||||||||||||
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| 934 | 796 | 680 | 22 | |||||||||||||
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