Table:
Consolidated

2019	2018

US$000	US$000

Profit before income tax includes the following specific expenses:

Included in professional advice expense

Costs associated with acquisitions	244	572

Finance costs

Interest and finance charges paid/payable	1	2

Unwinding of the discount on provisions	199	60

Finance costs expensed	200	62

Operating leases included in income statement

Office rent	4,339	3,538

Equipment	12	16

Motor vehicle	51	96

Total expense relating to operating leases	4,402	3,650

Post-employment benefits

Post-employment benefits: defined contribution	2,169	1,870

Research and development costs expensed

Research and development costs incurred	18,478	17,793

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<table border='1' cellspacing='0'>
<tr> <th> Consolidated </th> <th>  </th> <th>  </th> </tr>
<tr> <td>  </td> <td> 2019 </td> <td> 2018 </td> </tr>
<tr> <td>  </td> <td> US$000 </td> <td> US$000 </td> </tr>
<tr> <td> Profit before income tax includes the following specific expenses: </td> <td>  </td> <td>  </td> </tr>
<tr> <td> Included in professional advice expense </td> <td>  </td> <td>  </td> </tr>
<tr> <td> Costs associated with acquisitions </td> <td> 244 </td> <td> 572 </td> </tr>
<tr> <td> Finance costs </td> <td>  </td> <td>  </td> </tr>
<tr> <td> Interest and finance charges paid/payable </td> <td> 1 </td> <td> 2 </td> </tr>
<tr> <td> Unwinding of the discount on provisions </td> <td> 199 </td> <td> 60 </td> </tr>
<tr> <td> Finance costs expensed </td> <td> 200 </td> <td> 62 </td> </tr>
<tr> <td> Operating leases included in income statement </td> <td>  </td> <td>  </td> </tr>
<tr> <td> Office rent </td> <td> 4,339 </td> <td> 3,538 </td> </tr>
<tr> <td> Equipment </td> <td> 12 </td> <td> 16 </td> </tr>
<tr> <td> Motor vehicle </td> <td> 51 </td> <td> 96 </td> </tr>
<tr> <td> Total expense relating to operating leases </td> <td> 4,402 </td> <td> 3,650 </td> </tr>
<tr> <td> Post-employment benefits </td> <td>  </td> <td>  </td> </tr>
<tr> <td> Post-employment benefits: defined contribution </td> <td> 2,169 </td> <td> 1,870 </td> </tr>
<tr> <td> Research and development costs expensed </td> <td>  </td> <td>  </td> </tr>
<tr> <td> Research and development costs incurred </td> <td> 18,478 </td> <td> 17,793 </td> </tr>
</table>