Table:
|  |  | 2019 | 2018 |
| --- | --- | --- | --- |
|  | Notes | $ million | $ million |
| Employee benefit costs | 8 | 220.5 | 208.9 |
| Costs of inventories recognised as an expense |  | 81.6 | 79.8 |
| Write-down of inventories to net realisable value | 19 | 1.6 | 0.1 |
| Amortisation of intangible assets | 13 | 2.1 | 4.3 |
| Depreciation of property, plant and equipment | 14 | 14.7 | 16.5 |
| Depreciation of right-of-use assets | 15 | 7.5 | – |
| Amortisation of assets recognised from costs to obtain a contract | 21 | 0.5 | 0.6 |
| Operating leases – minimum lease payments |  | – | 8.5 |
| Expenses relating to short-term leases and leases of low-value assets | 26 | 0.3 | – |
| Product development costs |  | 96.5 | 96.9 |
| Net foreign exchange loss |  | 0.6 | 0.6 |
Paragraphs:
4. Profit before tax
The following items have been charged in arriving at profit before tax:
Question:
For which years were the items that have been charged in arriving at profit before tax recorded in?
Answer: 2019, 2018