v3.19.2

employee benefits expense (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2019
employee benefits expense |
Schedule of employee benefit expenses |
|  |  |  | Three months |  | Six months
Periods ended June 30 (millions) |  | Note |  | 2019 |  | 2018 |  | 2019 |  | 2018
Employee benefits expense – gross |  |  |  |  |  |  |  |  |  |  |  |  |  |
Wages and salaries |  |  |  | $ | 762 |  | $ | 694 |  | $ | 1,465 |  | $ | 1,377
Share-based compensation |  | 14 |  |  | 30 |  |  | 41 |  |  | 64 |  |  | 68
Pensions – defined benefit |  | 15(a) |  |  | 19 |  |  | 24 |  |  | 39 |  |  | 49
Pensions – defined contribution |  | 15(b) |  |  | 20 |  |  | 20 |  |  | 43 |  |  | 44
Restructuring costs |  | 16(a) |  |  | 19 |  |  | 23 |  |  | 34 |  |  | 51
Other |  |  |  |  | 47 |  |  | 39 |  |  | 89 |  |  | 79
|  |  |  |  | 897 |  |  | 841 |  |  | 1,734 |  |  | 1,668
Capitalized internal labour costs, net |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract acquisition costs |  | 20 |  |  |  |  |  |  |  |  |  |  |  |
Capitalized |  |  |  |  | (12) |  |  | (9) |  |  | (24) |  |  | (23)
Amortized |  |  |  |  | 11 |  |  | 11 |  |  | 23 |  |  | 23
Contract fulfilment costs |  | 20 |  |  |  |  |  |  |  |  |  |  |  |
Capitalized |  |  |  |  | — |  |  | (1) |  |  | (1) |  |  | (2)
Amortized |  |  |  |  | — |  |  | 1 |  |  | 1 |  |  | 2
Property, plant and equipment |  |  |  |  | (90) |  |  | (87) |  |  | (175) |  |  | (171)
Intangible assets subject to amortization |  |  |  |  | (48) |  |  | (45) |  |  | (94) |  |  | (86)
|  |  |  |  | (139) |  |  | (130) |  |  | (270) |  |  | (257)
|  |  |  | $ | 758 |  | $ | 711 |  | $ | 1,464 |  | $ | 1,411

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- Definition The disclosure of information about employees. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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