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OPERATING, SELLING AND GENERAL EXPENSE (Tables)
12 Months Ended
Dec. 31, 2020
OPERATING, SELLING AND GENERAL  
Schedule of operating, selling and general

 

                                                                                                                                                                                    

($ millions)

 

2020

 

2019

 


Contract services(1)

 

4 165

 

4 380

 


Employee costs(1)

 

2 813

 

3 641

 


Materials

 

951

 

869

 


Energy

 

1 113

 

1 129

 


Equipment rentals and leases

 

361

 

345

 


Travel, marketing and other

 

524

 

880

 


 

 

9 927

 

11 244

 


 

 

 

(1)          

The company incurred $7.5 billion of contract services and employee costs for the year ended December 31, 2020 (2019 – $8.5 billion), of which $7.0 billion (2019 – $8.0 billion) was recorded in Operating, Selling and General expense and $0.5 billion was recorded as Property, Plant and Equipment (2019 – $0.5 billion). Employee costs include salaries, benefits and share-based compensation.