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employee benefits expense (Tables) | 12 Months Ended
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Dec. 31, 2018
employee benefits expense |
Schedule of employee benefit expenses |
Years ended December 31 (millions) |  | Note |  | 2018 |  | 2017
|  |  |  |  |  |  | (adjusted –
|  |  |  |  |  |  | Note 2(c))
Employee benefits expense – gross |  |  |  |  |  |  |  |
Wages and salaries |  |  |  | $ | 2,800 |  | $ | 2,594
Share-based compensation |  | 14 |  |  | 136 |  |  | 128
Pensions – defined benefit |  | 15(b) |  |  | 95 |  |  | 82
Pensions – defined contribution |  | 15(f) |  |  | 88 |  |  | 88
Restructuring costs |  | 16(a) |  |  | 126 |  |  | 26
Other |  |  |  |  | 163 |  |  | 156
|  |  |  |  | 3,408 |  |  | 3,074
Capitalized internal labour costs, net |  |  |  |  |  |  |  |
Contract acquisition costs |  | 20 |  |  |  |  |  |
Capitalized |  |  |  |  | (55) |  |  | (47)
Amortized |  |  |  |  | 45 |  |  | 48
Contract fulfilment costs |  | 20 |  |  |  |  |  |
Capitalized |  |  |  |  | (3) |  |  | (4)
Amortized |  |  |  |  | 3 |  |  | 2
Property, plant and equipment |  |  |  |  | (332) |  |  | (321)
Intangible assets subject to amortization |  |  |  |  | (170) |  |  | (158)
|  |  |  |  | (512) |  |  | (480)
|  |  |  | $ | 2,896 |  | $ | 2,594

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