Notes to the consolidated annual financial statements l Note 3   Rm 2016    2015    3. Operating profit           The operating profit has been arrived at after (charging)/crediting:                 Net (loss)/profit on disposal of property, plant and equipment and intangible assets  (50)    110        Auditor’s remuneration – audit fees  (31)    (26)       Auditor’s remuneration – other services  (1)    (1)       Professional fees for consultancy services  (354)    (321)       Operating lease rentals  (3 226)    (2 914)          Network infrastructure  (2 700)    (2 423)          Other  (526)    (491)       Bad debts  (479)    (697)       Inventory written off  (38)    (9)       Net foreign exchange gains/(losses) 383     (174)      Direct expenses include customer acquisition- and retention-related expenses, interconnect expenses, commissions, converged solutions expenses and various other direct expenses. Other operating expenses include network operational expenses and all administrative expenses.