Table:
|  | Group |  |
| --- | --- | --- |
|  | 2019 | 2018 |
|  | S$ Mil | S$ Mil |
| Operating expenses included the following: |  |  |
| Auditors' remuneration |  |  |
| - KPMG LLP, Singapore | 2.4 | - |
| - KPMG, Australia | 1.2 | - |
| - Other KPMG offices | 1.3 | - |
| - Deloitte & Touche LLP, Singapore | - | 1.5 |
| - Deloitte Touche Tohmatsu, Australia | - | 1.2 |
| - Other Deloitte & Touche offices | - | 2.1 |
| Non-audit fees (1) paid to |  |  |
| - KPMG LLP, Singapore | 0.4 | - |
| - KPMG, Australia | 0.4 | - |
| - Other KPMG offices | 0.1 | - |
| - Deloitte & Touche LLP, Singapore | - - | 0.3 |
| - Deloitte Touche Tohmatsu, Australia | - | 0.3 |
| - Other Deloitte & Touche offices | - | 0.2 |
| Impairment of trade receivables | 121.8 | 128.0 |
| Allowance for inventory obsolescence | 1.1 | 7.1 |
| Operating lease payments | 437.2 | 470.7 |
Paragraphs:
5.5 Other Operating Expense Items
Note: (1) The non-audit fees for the current financial year ended 31 March 2019 included S$0.4 million and S$0.2million paid to KPMG LLP, Singapore and KPMG, Australia in respect of tax services, certification and review for regulatory purposes. In the previous financial year, the non-audit fees included S$0.2 million and S$0.3 million paid to Deloitte & Touche LLP, Singapore, and Deloitte Touche Tohmatsu, Australia, respectively in respect of tax services, certification and review for regulatory purposes.
The Audit Committee had undertaken a review of the non-audit services provided by the auditors, KPMG LLP, and in the opinion of the Audit Committee, these services did not affect the independence of the auditors. The Audit Committee had undertaken a review of the non-audit services provided by the auditors, KPMG LLP, and in the opinion of the Audit Committee, these services did not affect the independence of the auditors.
Question:
How many categories of operating expenses are there?
Answer: Objects satisfying the requirements:
Auditors' remuneration
 Non-audit fees
 Impairment of trade receivables
 Allowance for inventory obsolescence
 Operating lease payments
As a result, the answer is 5