Prior Year Segmented and Operating Information

9 Months Ended

Sep. 30, 2021

Disclosure Of Reportable Segments [Abstract]

PRIOR YEAR SEGMENTED AND OPERATIONAL INFORMATION



31. PRIOR YEAR SEGMENTED AND OPERATIONAL INFORMATION

Segmented information for the year ended December 31, 2020, December 31, 2019, and December 31, 2018, have been re-presented below to reflect the presentation adopted on January 1, 2021, as described in Note 1.

A) Segmented and Operational Information for 2020


	Upstream						Downstream
For the year ended December 31, 2020	Oil Sands		Conventional		Offshore		Canadian Manufacturing		U.S. Manufacturing		Retail
Revenues
Gross Sales		8,481		904		—		82		4,733		—
Less: Royalties (1)		331		40		—		—		—		—
		8,150		864		—		82		4,733		—
Expenses
Purchased Product (1)		939		268		—		—		4,429		—
Transportation and Blending (1)		4,683		81		—		—		—		—
Operating (1)		1,156		320		—		37		748		—
Realized (Gain) Loss on Risk Management		268		—		—		—		(21)		—
Operating Margin		1,104		195		—		45		(423)		—
Unrealized (Gain) Loss on Risk Management (2)		57		—		—		—		(1)		—
Depreciation, Depletion and Amortization		1,687		880		—		8		728		—
Exploration Expense		9		82		—		—		—		—
Segment Income (Loss)		(649)		(767)		—		37		(1,150)		—

For the year ended December 31, 2020									Corporate and Eliminations		Consolidated
Revenues
Gross Sales										(609)		13,591
Less: Royalties (1)										—		371
										(609)		13,220
Expenses
Purchased Product (1)										(278)		5,358
Transportation and Blending (1)										(36)		4,728
Operating (1)										(306)		1,955
Realized (Gain) Loss on Risk Management										5		252
Unrealized (Gain) Loss on Risk Management (2)										—		56
Depreciation, Depletion and Amortization										161		3,464
Exploration Expense										—		91
Segment Income (Loss)										(155)		(2,684)
General and Administrative										292		292
Finance Costs										536		536
Interest Income										(9)		(9)
Integration Costs										29		29
Foreign Exchange (Gain) Loss, Net										(181)		(181)
Re-measurement of Contingent Payment										(80)		(80)
(Gain) Loss on Divestiture of Assets										(81)		(81)
Other (Income) Loss, Net										40		40
										546		546
Earnings (Loss) Before Income Tax												(3,230)
Income Tax Expense (Recovery)												(851)
Net Earnings (Loss)												(2,379)

(1)Inventory write-downs and reversals prior to January 1, 2021, have been reclassified to royalties, purchased product, transportation and blending or operating expenses to conform with the current presentation of inventory write-downs and reversals.

(2)Unrealized gain and loss on risk management are recorded in the reportable segment to which the derivative instrument relates. Comparative periods have been reclassified as these amounts were recorded in the Corporate and Eliminations segment prior to January 1, 2021.

B) Segmented and Operational Information for 2019


	Upstream						Downstream
For the year ended December 31, 2019	Oil Sands		Conventional		Offshore		Canadian Manufacturing		U.S. Manufacturing		Retail
Revenues
Gross Sales		12,739		935		—		77		8,291		—
Less: Royalties		1,143		30		—		—		—		—
		11,596		905		—		77		8,291		—
Expenses
Purchased Product (1)		1,869		240		—		—		6,735		—
Transportation and Blending		5,152		82		—		—		—		—
Operating		1,067		339		—		41		877		—
Realized (Gain) Loss on Risk Management		23		—		—		—		(16)		—
Operating Margin		3,485		244		—		36		695		—
Unrealized (Gain) Loss on Risk Management (2)		92		—		—		—		1		—
Depreciation, Depletion and Amortization		1,543		319		—		7		273		—
Exploration Expense		18		64		—		—		—		—
Segment Income (Loss)		1,832		(139)		—		29		421		—

For the year ended December 31, 2019									Corporate and Eliminations		Consolidated
Revenues
Gross Sales										(689)		21,353
Less: Royalties										—		1,173
										(689)		20,180
Expenses
Purchased Product (1)										(417)		8,427
Transportation and Blending										(50)		5,184
Operating										(236)		2,088
Realized (Gain) Loss on Risk Management										—		7
Unrealized (Gain) Loss on Risk Management (2)										56		149
Depreciation, Depletion and Amortization										107		2,249
Exploration Expense										—		82
Segment Income (Loss)										(149)		1,994
General and Administrative										331		331
Finance Costs										511		511
Interest Income										(12)		(12)
Foreign Exchange (Gain) Loss, Net										(404)		(404)
Re-measurement of Contingent Payment										164		164
(Gain) Loss on Divestiture of Assets										(2)		(2)
Other (Income) Loss, Net										9		9
										597		597
Earnings (Loss) Before Income Tax												1,397
Income Tax Expense (Recovery)												(797)
Net Earnings (Loss)												2,194

(1)Inventory write-downs have been reclassified to purchased product to conform with the current presentation of inventory write-downs.

C) Segmented and Operational Information for 2018


	Upstream						Downstream
For the year ended December 31, 2018	Oil Sands		Conventional		Offshore		Canadian Manufacturing		U.S. Manufacturing		Retail
Revenues
Gross Sales		11,975		1,071		—		36		9,031		—
Less: Royalties		473		73		—		—		—		—
		11,502		998		—		36		9,031		—
Expenses
Purchased Product (1)		1,933		168		—		—		7,160		—
Transportation and Blending		5,879		90		—		—		—		—
Operating		1,056		404		—		37		870		—
Realized (Gain) Loss on Risk Management		1,551		26		—		—		(1)		—
Operating Margin		1,083		310		—		(1)		1,002		—
Unrealized (Gain) Loss on Risk Management (2)		(169)		—		—		—		(5)		—
Depreciation, Depletion and Amortization		1,439		412		—		7		215		—
Exploration Expense		6		2,117		—		—		—		—
Segment Income (Loss)		(193)		(2,219)		—		(8)		792		—

For the year ended December 31, 2018									Corporate and Eliminations		Consolidated
Revenues
Gross Sales										(724)		21,389
Less: Royalties										—		546
										(724)		20,843
Expenses
Purchased Product (1)										(517)		8,744
Transportation and Blending										(27)		5,942
Operating										(183)		2,184
Realized (Gain) Loss on Risk Management										(22)		1,554
Unrealized (Gain) Loss on Risk Management (2)										(1,075)		(1,249)
Depreciation, Depletion and Amortization										58		2,131
Exploration Expense										—		2,123
Segment Income (Loss)										1,042		(586)
General and Administrative										1,020		1,020
Finance Costs										627		627
Interest Income										(19)		(19)
Foreign Exchange (Gain) Loss, Net										854		854
Re-measurement of Contingent Payment										50		50
(Gain) Loss on Divestiture of Assets										795		795
Other (Income) Loss, Net										13		13
										3,340		3,340
Earnings (Loss) Before Income Tax												(3,926)
Income Tax Expense (Recovery)												(1,010)
Net Earnings (Loss)												(2,916)

(1)Inventory write-downs have been reclassified to purchased product to conform with the current presentation of inventory write-downs.