Table:
|  | 2019 | 2018 |
| --- | --- | --- |
|  | $ million | $ million |
| Raw materials | 4.8 | 6.6 |
| Work in progress | 1.2 | 1.2 |
| Finished goods¹ | 14.6 | 19.7 |
|  | 20.6 | 27.5 |
Paragraphs:
19. Inventories
Note
1. Finished goods in 2018 includes $1.8 million relating to deferred costs which has been reclassified from trade and other receivables; see note 2 for further details.
An expense of $1.6 million (2018 $0.1 million) has been charged to the income statement in the year for inventory write-downs. There were no reversals of prior period inventory write-downs (2018 nil).
No inventories are carried at fair value less costs to sell (2018 nil).
Question:
What does Finished goods in 2018 include?
Answer: $1.8 million relating to deferred costs which has been reclassified from trade and other receivables