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Leases (Tables)
 12 Months Ended
Dec. 31, 2019
Disclosure of leases [Abstract]  
Schedule of 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
Schedule of Lease Liabilities
Lease liabilities at December 31, 2019 were as follows:
 
 
Dec 31
2019

Lease liabilities
 
$
1,809

Less: current portion
 
233

 
 
$
1,576
Schedule of Leases Impact on Net Earnings and Cash Flow
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.
Reconciliation of IFRS 16 Impact
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.