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Leases | 12 Months Ended
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Dec. 31, 2019
Disclosure of leases [Abstract] |
Leases | Leases LEASE ASSETS
| Product transportation and storage |  |  | Field equipment and power |  |  | Offshore vessels and equipment |  |  | Office leases and other |  |  | Total |
At January 1, 2019 (1) | $ | 823 |  |  | $ | 332 |  |  | $ | 252 |  |  | $ | 132 |  |  | $ | 1,539 |
Additions | 452 |  |  | 43 |  |  | 12 |  |  | 20 |  |  | 527 |
Depreciation | (106 | ) |  | (54 | ) |  | (72 | ) |  | (27 | ) |  | (259 | )
Derecognitions | — |  |  | (6 | ) |  | — |  |  | — |  |  | (6 | )
Foreign exchange adjustments and other | (3 | ) |  | 2 |  |  | (10 | ) |  | (1 | ) |  | (12 | )
At December 31, 2019 | $ | 1,166 |  |  | $ | 317 |  |  | $ | 182 |  |  | $ | 124 |  |  | $ | 1,789 |
(1) | The Company adopted IFRS 16 "Leases" on January 1, 2019 using the modified retrospective approach. At December 31, 2018, the Company did not report any finance leases in accordance with its previous accounting policy for leases.
LEASE ASSETS, BY SEGMENT
|  | Dec 31 2019 |
Exploration and Production |  |
North America |  | $ | 300 |
North Sea |  | 38 |
Offshore Africa |  | 154 |
Oil Sands Mining and Upgrading |  | 1,191 |
Head office |  | 106 |
|  | $ | 1,789 |
LEASE LIABILITIES The Company measures its lease liabilities at the discounted value of its lease payments during the lease term. Lease liabilities at December 31, 2019 were as follows:
|  | Dec 31 2019 |
Lease liabilities |  | $ | 1,809 |
Less: current portion |  | 233 |
|  | $ | 1,576 |
In addition to the lease assets disclosed above, on an ongoing basis the Company enters into short-term leases related to its Exploration and Production and Oil Sands Mining and Upgrading activities. Other amounts included in net earnings and cash flows during 2019 are provided below:
|  | Dec 31 2019 |
Expenses relating to short-term leases (1) |  | $ | 448 |
Interest expense on lease liabilities |  | $ | 70 |
Variable lease payments not included in the measurement of lease liabilities |  | $ | 118 |
Total cash outflows for leases (2) |  | $ | 1,178 |
(1) | During 2019, the Company capitalized $305 million of short-term leases as additions to property, plant and equipment.
(2) | Comprised of cash outflows relating to lease liabilities, short-term leases, and variable lease payments.
IMPACTS TO THE CONSOLIDATED FINANCIAL STATEMENTS ON TRANSITION On transition to IFRS 16, the Company recognized $1,539 million of lease liabilities and corresponding lease assets. Lease liabilities were measured at the discounted value of lease payments using a weighted average incremental borrowing rate of 4.0% at January 1, 2019. A reconciliation showing the impact of adoption of the standard is provided below:
|  | Jan 1 2019 |
Leases previously reported as commitments at December 31, 2018 (1) (2) |  | $ | 1,430 |
Impact of discounting |  | (317 | )
Leases previously reported as commitments, discounted at January 1, 2019 |  | 1,113 |
Leases recognized at adoption on January 1, 2019: |  |
Lease extension options and renewals reasonably certain to be exercised |  | 243 |
Arrangements determined to be leases under IFRS 16 |  | 83 |
Leases entered into on behalf of a joint operation (3) |  | 100 |
Lease liabilities recognized at January 1, 2019 |  | $ | 1,539 |
(1) | At December 31, 2018, the Company did not report any finance leases in accordance with its previous accounting policy for leases.
(2) | Commitments for operating leases, previously reported in note 20, are now reported as part of lease liabilities and included in other long-term liabilities in note 12. Operating leases previously reported in note 20 have been aggregated into one line in the reconciliation table. Other non-lease commitments continue to be reported in the table in note 20.
(3) | In accordance with the previous accounting for operating leases used in joint operations, the Company reported commitments and related expenses in accordance with the Company's proportionate interest in these joint operations. Under IFRS 16, where the Company acts as the operator of a joint operation, the Company recognizes 100% of the related lease asset and lease liability.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2019-03-27 + Details
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