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Inventories | 12 Months Ended
--- | ---
Dec. 31, 2023
Inventories |
Inventories | 14. Inventories ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31 |  | December 31 |
($ millions) | ​ | 2023 | ​ | 2022 |
Crude oil(1)(2) |  | 2 127 |  | 2 224 | ​
Refined products |  | 2 244 |  | 2 014 | ​
Materials, supplies and merchandise(1) |  | 994 |  | 834 | ​
Reclassified to assets held for sale (note 33) |  | - |  | (14) | ​
​ |  | 5 365 |  | 5 058 | ​
(1) | Prior period amounts have been reclassified to align with the current year presentation of Inventories. For the year ended December 31, 2022, $149 million was reclassified from crude oil to materials, supplies and equipment. This reclassification had no effect on the inventories presentation on the consolidated balance sheet.
(2) | Includes $113 million of inventories held for trading purposes (2022 – $131 million), which are measured at fair value less costs to sell based on Level 1 and Level 2 fair value inputs.
During 2023, purchased product inventories of $18.2 billion (2022 - $21.7 billion) were recorded as an expense. ​

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS02_g36-39_TI -URIDate 2023-03-23 + Details
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