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Operating, Selling and General
 12 Months Ended
Dec. 31, 2018
OPERATING, SELLING AND GENERAL  
OPERATING, SELLING AND GENERAL

8. OPERATING, SELLING AND GENERAL

Operating, Selling and General expense consists of the following:

                                                                                                                                                                                                               

($ millions)

 
2018

 
2017

 

 

 

(restated – note 5)

 

Contract services(1)

 

4 552

 

3 551

 

Employee costs(1)

 

3 263

 

3 290

 

Materials

 
765

 
706

 

Energy

 

1 095

 

1 121

 

Equipment rentals and leases

 
360

 
279

 

Travel, marketing and other

 
538

 
241

 

 

 

10 573

 

9 188

 

 

   

(1)         The company incurred $8.3 billion of contract services and employee costs for the year ended December 31, 2018 (2017 – $7.3 billion), of which $7.8 billion (2017 – $6.8 billion) was recorded in Operating, Selling and General expense and $0.5 billion was recorded as Property, Plant and Equipment (2017 – $0.5 billion). Employee costs include salaries, benefits and share-based compensation.