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Operating, Selling and General (Tables)
12 Months Ended
Dec. 31, 2018
OPERATING, SELLING AND GENERAL  
Schedule of operating, selling and general

                                                                                                                                                                                                                    

($ 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.