5. Non-underlying Items

Non-underlying items comprise:

2013
£'000
2012
£'000
Amortisation of intangible assets acquired as a result of acquisitions18,19510,833
Rationalisation costs2,5772,125
Expenses of the acquisition of Eurovet Animal Health B.V.2,315
20,77215,273

Rationalisation costs in 2012 and 2013 relate to the integration of Eurovet Animal Health B.V. This consists primarily of the costs incurred in relation to the rationalisation of the four duplicated sales offices and associated sales teams.