2012 2011 €m €m Cost of sales analysis Raw materials and goods for resale  8,086   7,994  Employment costs (note 6)  1,960   1,791  Energy conversion costs  733   780  Repairs and maintenance  425   416  Depreciation, amortisation and impairment (i)  590   556  Change in inventory (note 20) (100) (69) Other production expenses (primarily sub-contractor costs and equipment rental)  1,868   1,711  Total  13,562   13,179  Operating costs analysis Selling and distribution costs  2,984   2,804  Administrative expenses  1,204   1,175  Other operating expenses  70   82  Other operating income (6) (30) Total  4,252   4,031  Cost of sales Operating costs Total 2012 2011 2012 2011 2012 2011 €m €m €m €m €m €m Depreciation and depletion (note 14)  569   556   154   170   723   726  Impairment of property, plant and equipment (note 14)  21   -  4   16   25   16  Impairment of intangible assets (note 15)  -  -  3   5   3   5  Amortisation of intangible assets (note 15)  -  -  44   38   44   38  Total 590 556 205 229 795 785 2012 2011 €m €m Operating lease rentals* - hire of plant and machinery  99   98  - land and buildings  192   173  - other operating leases  70   49  Total  361   320  Audit of the Other assurance  Tax advisory Group accounts  (i) services  (ii) services Total 2012 2011 2012 2011 2012 2011 2012 2011 €m €m €m €m €m €m €m €m E&Y Ireland (statutory auditor)  2   2   - 1  -  -  2   3  E&Y (network firms)  12   11   2  1  1  1  15   13  Total  14   13   2  2  1  1  17   16  3. Cost Analysis 4. Operating Profit Disclosures Auditor’s remuneration* 86 CRH (i) Audit of the Group accounts includes Sarbanes-Oxley attestation, parent and subsidiary statutory audit fees, but excludes €1 million (2011: €2 million) paid to  auditors other than E&Y. (ii) Other assurance services includes attestation and due diligence services that are closely related to the performance of the audit. In accordance with statutory requirements in Ireland, fees for professional services provided by the Group’s independent auditors in respect of each of the following  categories were: (i) Depreciation, amortisation and impairment analysis *  Figures include the Group’s proportionate share of amounts in joint ventures.