76 Dialog Semiconductor Plc | Annual report and accounts 2012  |  Section 4 | Consolidated financial statements and notes Notes to the consolidated financial statements For the year ended 31 December 2012  [1] The pension costs from defined contribution plans include costs for the state funded pension plan in Germany of US$2,242,000 (2011: US$1,999,000). 3. Other disclosures to the income statement  a) Operating expenses and revenues  The operating result before income taxes is stated after charging:  2012  US$000  2011 US$000 Auditors' remuneration for the audit of the group financial statements  (302) (310) for the statutory audit of the subsidiaries  (154) (61) for other audit related services  (70) (67) Other fees for auditors  Audit related assurance services  – (54) Services related to Corporate Finance transaction  (373) (15) Other services  (7) – (906) (507) Depreciation of property, plant and equipment  (12,698) (8,801) Amortisation of intangible assets thereof included in cost of sales (4,454) (2,120) thereof included in selling and marketing expenses  (9,076) (5,810) thereof included in general and administrative expenses  (5,426) (300) thereof included in research and development expenses  (637) (7,800) (19,593) (16,030) Personnel costs  Wages and salaries  (85,684) (68,585) Social and security costs  (9,049) (6,976) Share-based payments  (6,955) (6,331) Pension costs from defined contribution plans$^{1)}$  (6,455) (5,685) (108,143)  (87,577) Included in revenues  Revenue from the sale of goods  772,919  524,114 Revenue from customer specific research and development contracts  664  1,362 Included in revenue from sale of goods income attributable to prior periods from BenQ cash settlement  (see note 27) –  1,785 Included in cost of sales:  Costs in relation to customer specific research and development contracts  (664) (1,362) Amount of inventory recognised as expense  (437,939)  (286,396) Impairment of inventories recognised as an expense  (8,207) (3,660) Included in other operating income  BenQ Settlement (see note 27)  –  303