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Operating, Selling and General | 12 Months Ended
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Dec. 31, 2017
OPERATING, SELLING AND GENERAL |
OPERATING, SELLING AND GENERAL | 10. OPERATING, SELLING AND GENERAL Operating, Selling and General expense consists of the following:
($ millions) |  | 2017 |  | 2016 |
Contract services(1) |  | 3 551 |  | 3 363 |
Employee costs(1) |  | 3 290 |  | 3 412 |
Materials |  | 706 |  | 705 |
Energy |  | 1 178 |  | 994 |
Equipment rentals and leases |  | 279 |  | 267 |
Travel, marketing and other |  | 241 |  | 409 |
|  | 9 245 |  | 9 150 |
(1) | The company incurred $7.3 billion of contract services and employee costs for the year ended December 31, 2017 (2016 – $7.2 billion), of which $6.8 billion (2016 – $6.8 billion) was recorded in Operating, Selling and General expense and $0.5 billion was recorded as Property, Plant and Equipment (2016 – $0.4 billion). Employee costs include salaries, benefits and share-based compensation.

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