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accounting policy developments (Tables) | 12 Months Ended
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Dec. 31, 2018
accounting policy developments |
Schedule of impact of IFRS 9 application on carrying amount of portfolio investments |
|  | December 31, 2017 |  | January 1, 2017
|  | As previously |  | IFRS 9 |  | As currently |  | As previously |  | IFRS 9 |  | As currently
As at (millions) |  | reported |  | effects |  | reported |  | reported |  | effects |  | reported
Classified as |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale financial assets |  | $ | 41 |  | $ | (41) |  | $ | — |  | $ | 62 |  | $ | (62) |  | $ | —
Fair value through net income 1 |  |  | — |  |  | 20 |  |  | 20 |  |  | — |  |  | 41 |  |  | 41
Fair value through other comprehensive income |  |  | — |  |  | 21 |  |  | 21 |  |  | — |  |  | 21 |  |  | 21
|  | $ | 41 |  | $ | — |  | $ | 41 |  | $ | 62 |  | $ | — |  | $ | 62
| 1 |  | Arising from the classification of investments as accounted for at fair value through net income under the new standard, as at December 31, 2017, $4 (January 1, 2017 – $3), net of income tax effects of $1 (January 1, 2017 – $1), has been adjusted to retained earnings from accumulated other comprehensive income.
Schedule of the impact of the application of IFRS 16 on the Consolidated statements of financial position |
|  | Excluding |  |  |  |  |  |
|  | effects of |  | IFRS 16 |  |  |
As at January 1, 2019 (billions) |  | IFRS 16 |  | effects |  | Pro forma
Non-current assets |  |  |  |  |  |  |  |  |
Property, plant and equipment, net |  | $ | 12.1 |  | $ | 1.0 |  | $ | 13.1
Current liabilities |  |  |  |  |  |  |  |  |
Provisions |  | $ | 0.1 |  | $ | * |  | $ | 0.1
Current maturities of long-term debt |  | $ | 0.8 |  | $ | 0.2 |  | $ | 1.0
Non-current liabilities |  |  |  |  |  |  |  |  |
Provisions |  | $ | 0.7 |  | $ | * |  | $ | 0.7
Long-term debt |  | $ | 13.3 |  | $ | 1.1 |  | $ | 14.4
Other long-term liabilities |  | $ | 0.7 |  | $ | * |  | $ | 0.7
Deferred income taxes |  | $ | 3.2 |  | $ | (0.1) |  | $ | 3.1
Owners’ equity |  |  |  |  |  |  |  |  |
Retained earnings |  | $ | 4.5 |  | $ | (0.2) |  | $ | 4.3
Accumulated other comprehensive income |  | $ | * |  | $ | * |  | $ | *
Non-controlling interests |  | $ | 0.1 |  | $ | * |  | $ | 0.1
* Amounts less than $0.1 billion.
Schedule of the impacts of application of IFRS 15 on the Consolidated statements of income and other comprehensive income | IFRS 15, Revenue from Contracts with Customers, affected our Consolidated statements of income and other comprehensive income as follows:
|  | 2018 |  | 2017
|  | Excluding |  |  |  |  |  |  |  | Excluding |  |  |  |  |  |
|  | effects of |  | IFRS 15 |  | As currently |  | effects of |  | IFRS 15 |  | As currently
Years ended December 31 (millions except per share amounts) |  | IFRS 15 |  | effects |  | reported |  | IFRS 15 |  | effects |  | reported
Operating revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service |  | $ | 13,130 |  | $ | (1,248) |  | $ | 11,882 |  | $ | 12,478 |  | $ | (1,146) |  | $ | 11,332
Equipment |  |  | 792 |  |  | 1,421 |  |  | 2,213 |  |  | 724 |  |  | 1,249 |  |  | 1,973
Revenues arising from contracts with customers |  |  | 13,922 |  |  | 173 |  |  | 14,095 |  |  | 13,202 |  |  | 103 |  |  | 13,305
Other operating income 1 |  |  | 273 |  |  | — |  |  | 273 |  |  | 103 |  |  | — |  |  | 103
|  |  | 14,195 |  |  | 173 |  |  | 14,368 |  |  | 13,305 |  |  | 103 |  |  | 13,408
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goods and services purchased |  |  | 6,388 |  |  | (20) |  |  | 6,368 |  |  | 5,935 |  |  | (31) |  |  | 5,904
Employee benefits expense |  |  | 2,906 |  |  | (10) |  |  | 2,896 |  |  | 2,595 |  |  | (1) |  |  | 2,594
Depreciation |  |  | 1,669 |  |  | — |  |  | 1,669 |  |  | 1,617 |  |  | — |  |  | 1,617
Amortization of intangible assets |  |  | 598 |  |  | — |  |  | 598 |  |  | 552 |  |  | — |  |  | 552
|  |  | 11,561 |  |  | (30) |  |  | 11,531 |  |  | 10,699 |  |  | (32) |  |  | 10,667
Operating income |  |  | 2,634 |  |  | 203 |  |  | 2,837 |  |  | 2,606 |  |  | 135 |  |  | 2,741
Financing costs |  |  | 661 |  |  | — |  |  | 661 |  |  | 573 |  |  | — |  |  | 573
Income before income taxes |  |  | 1,973 |  |  | 203 |  |  | 2,176 |  |  | 2,033 |  |  | 135 |  |  | 2,168
Income taxes |  |  | 497 |  |  | 55 |  |  | 552 |  |  | 553 |  |  | 37 |  |  | 590
Net income |  |  | 1,476 |  |  | 148 |  |  | 1,624 |  |  | 1,480 |  |  | 98 |  |  | 1,578
Other comprehensive income 1 |  |  | 284 |  |  | — |  |  | 284 |  |  | (160) |  |  | — |  |  | (160)
Comprehensive income 1 |  | $ | 1,760 |  | $ | 148 |  | $ | 1,908 |  | $ | 1,320 |  | $ | 98 |  | $ | 1,418
Net income attributable to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common Shares |  | $ | 1,452 |  | $ | 148 |  | $ | 1,600 |  | $ | 1,461 |  | $ | 98 |  | $ | 1,559
Non-controlling interests |  |  | 24 |  |  | — |  |  | 24 |  |  | 19 |  |  | — |  |  | 19
|  | $ | 1,476 |  | $ | 148 |  | $ | 1,624 |  | $ | 1,480 |  | $ | 98 |  | $ | 1,578
Comprehensive income attributable to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common Shares |  | $ | 1,750 |  | $ | 148 |  | $ | 1,898 |  | $ | 1,297 |  | $ | 98 |  | $ | 1,395
Non-controlling interests |  |  | 10 |  |  | — |  |  | 10 |  |  | 23 |  |  | — |  |  | 23
|  | $ | 1,760 |  | $ | 148 |  | $ | 1,908 |  | $ | 1,320 |  | $ | 98 |  | $ | 1,418
Net income per Common Share |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 2.43 |  | $ | 0.25 |  | $ | 2.68 |  | $ | 2.46 |  | $ | 0.17 |  | $ | 2.63
Diluted |  | $ | 2.43 |  | $ | 0.25 |  | $ | 2.68 |  | $ | 2.46 |  | $ | 0.17 |  | $ | 2.63
| 1 |  | For the year ended December 31, 2017, other operating income and the change in measurement of investment financial assets included within other comprehensive income increased and decreased, respectively, by $1 arising from the designation of financial assets as being accounted for either at fair value through net income or at fair value through other comprehensive income. Such designation of financial assets is required due to the retrospective implementation of IFRS 9, Financial Instruments.
The effects of the transition to IFRS 15 on the line items in the preceding table are set out below:
|  | Amount of IFRS 15 effect (increase
|  | (decrease) in millions except per share amounts)
|  | Allocation of transaction price (affecting timing of revenue recognition)
|  |  |  |  |  |  |  | Costs incurred to obtain or fulfill a contract with a customer
|  |  |  |  |  |  |  |  |  |  |  |  |  | Total
Years ended December 31 |  | 2018 |  | 2017 |  | 2018 |  | 2017 |  | 2018 |  | 2017
Operating revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service |  | $ | (1,248) |  | $ | (1,146) |  | $ | — |  | $ | — |  | $ | (1,248) |  | $ | (1,146)
Equipment |  | $ | 1,421 |  | $ | 1,249 |  | $ | — |  | $ | — |  | $ | 1,421 |  | $ | 1,249
Goods and services purchased |  | $ | — |  | $ | 5 |  | $ | (20) |  | $ | (36) |  | $ | (20) |  | $ | (31)
Employee benefits expense |  | $ | — |  | $ | — |  | $ | (10) |  | $ | (1) |  | $ | (10) |  | $ | (1)
Income taxes |  | $ | 47 |  | $ | 27 |  | $ | 8 |  | $ | 10 |  | $ | 55 |  | $ | 37
Net income attributable to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common Shares |  | $ | 126 |  | $ | 71 |  | $ | 22 |  | $ | 27 |  | $ | 148 |  | $ | 98
Net income per Common Share |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 0.21 |  | $ | 0.12 |  | $ | 0.04 |  | $ | 0.05 |  | $ | 0.25 |  | $ | 0.17
Diluted |  | $ | 0.21 |  | $ | 0.12 |  | $ | 0.04 |  | $ | 0.05 |  | $ | 0.25 |  | $ | 0.17
Previously, costs incurred to obtain or fulfill a contract with a customer were expensed as incurred. The new standard requires that such costs be capitalized and subsequently recognized as an expense over the life of the contract on a rational, systematic basis consistent with the pattern of the transfer of goods or services to which the asset relates. This has the effect of reducing the costs recognized in the period arising from contracts with customers entered into during the period, offset by the amortization of capitalized costs arising from contracts with customers entered into in previous periods. Previously, a “limitation cap” constrained the recognition of revenue in a multiple element arrangement to an amount that was not contingent upon either delivering additional items or meeting other specified performance conditions. The new standard requires that amounts contingently billable and collectible in the future be recognized currently as revenue to the extent we have currently satisfied our performance obligations to the customer; this is the new standard’s most significant effect on us. For a contract with a customer, this has the effect of allocating more of the consideration to equipment revenue, which is recognized at the inception of the contract, and less to future service revenue.
Schedule of the impact of application of IFRS 15 on Consolidated statements of financial position | IFRS 15, Revenue from Contracts with Customers, affected our Consolidated statements of financial position as follows:
As at (millions) |  | December 31, 2018 |  | December 31, 2017 1 |  | January 1, 2017
|  | Excluding |  |  |  |  |  |  |  | Excluding |  |  |  |  |  |  |  | Excluding |  |  |  |  |  |
|  | effects |  | IFRS 15 |  | As currently |  | effects |  | IFRS 15 |  | As currently |  | effects |  | IFRS 15 |  | As currently
|  | of IFRS 15 |  | effects |  | reported |  | of IFRS 15 |  | effects |  | reported |  | of IFRS 15 |  | effects |  | reported
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and temporary investments, net |  | $ | 414 |  | $ | — |  | $ | 414 |  | $ | 509 |  | $ | — |  | $ | 509 |  | $ | 432 |  | $ | — |  | $ | 432
Accounts receivable |  |  | 1,609 |  |  | (9) |  |  | 1,600 |  |  | 1,623 |  |  | (9) |  |  | 1,614 |  |  | 1,471 |  |  | (9) |  |  | 1,462
Income and other taxes receivable |  |  | 3 |  |  | — |  |  | 3 |  |  | 96 |  |  | — |  |  | 96 |  |  | 9 |  |  | — |  |  | 9
Inventories |  |  | 374 |  |  | 2 |  |  | 376 |  |  | 378 |  |  | 2 |  |  | 380 |  |  | 318 |  |  | 2 |  |  | 320
Contract assets |  |  | — |  |  | 860 |  |  | 860 |  |  | — |  |  | 757 |  |  | 757 |  |  | — |  |  | 700 |  |  | 700
Prepaid expenses |  |  | 278 |  |  | 261 |  |  | 539 |  |  | 260 |  |  | 233 |  |  | 493 |  |  | 233 |  |  | 210 |  |  | 443
Current derivative assets |  |  | 49 |  |  | — |  |  | 49 |  |  | 18 |  |  | — |  |  | 18 |  |  | 11 |  |  | — |  |  | 11
|  |  | 2,727 |  |  | 1,114 |  |  | 3,841 |  |  | 2,884 |  |  | 983 |  |  | 3,867 |  |  | 2,474 |  |  | 903 |  |  | 3,377
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment, net |  |  | 12,091 |  |  | — |  |  | 12,091 |  |  | 11,368 |  |  | — |  |  | 11,368 |  |  | 10,464 |  |  | — |  |  | 10,464
Intangible assets, net |  |  | 10,956 |  |  | — |  |  | 10,956 |  |  | 10,658 |  |  | — |  |  | 10,658 |  |  | 10,364 |  |  | — |  |  | 10,364
Goodwill, net |  |  | 4,733 |  |  | — |  |  | 4,733 |  |  | 4,236 |  |  | — |  |  | 4,236 |  |  | 3,787 |  |  | — |  |  | 3,787
Contract assets |  |  | — |  |  | 458 |  |  | 458 |  |  | — |  |  | 396 |  |  | 396 |  |  | — |  |  | 352 |  |  | 352
Other long-term assets |  |  | 876 |  |  | 110 |  |  | 986 |  |  | 421 |  |  | 107 |  |  | 528 |  |  | 640 |  |  | 93 |  |  | 733
|  |  | 28,656 |  |  | 568 |  |  | 29,224 |  |  | 26,683 |  |  | 503 |  |  | 27,186 |  |  | 25,255 |  |  | 445 |  |  | 25,700
|  | $ | 31,383 |  | $ | 1,682 |  | $ | 33,065 |  | $ | 29,567 |  | $ | 1,486 |  | $ | 31,053 |  | $ | 27,729 |  | $ | 1,348 |  | $ | 29,077
LIABILITIES AND OWNERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term borrowings |  | $ | 100 |  | $ | — |  | $ | 100 |  | $ | 100 |  | $ | — |  | $ | 100 |  | $ | 100 |  | $ | — |  | $ | 100
Accounts payable and accrued liabilities |  |  | 2,570 |  |  | — |  |  | 2,570 |  |  | 2,460 |  |  | — |  |  | 2,460 |  |  | 2,330 |  |  | — |  |  | 2,330
Income and other taxes payable |  |  | 218 |  |  | — |  |  | 218 |  |  | 34 |  |  | — |  |  | 34 |  |  | 37 |  |  | — |  |  | 37
Dividends payable |  |  | 326 |  |  | — |  |  | 326 |  |  | 299 |  |  | — |  |  | 299 |  |  | 284 |  |  | — |  |  | 284
Advance billings and customer deposits |  |  | 810 |  |  | (157) |  |  | 653 |  |  | 782 |  |  | (150) |  |  | 632 |  |  | 737 |  |  | (153) |  |  | 584
Provisions |  |  | 129 |  |  | — |  |  | 129 |  |  | 78 |  |  | — |  |  | 78 |  |  | 124 |  |  | — |  |  | 124
Current maturities of long-term debt |  |  | 836 |  |  | — |  |  | 836 |  |  | 1,404 |  |  | — |  |  | 1,404 |  |  | 1,327 |  |  | — |  |  | 1,327
Current derivative liabilities |  |  | 9 |  |  | — |  |  | 9 |  |  | 33 |  |  | — |  |  | 33 |  |  | 12 |  |  | — |  |  | 12
|  |  | 4,998 |  |  | (157) |  |  | 4,841 |  |  | 5,190 |  |  | (150) |  |  | 5,040 |  |  | 4,951 |  |  | (153) |  |  | 4,798
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provisions |  |  | 728 |  |  | — |  |  | 728 |  |  | 511 |  |  | — |  |  | 511 |  |  | 395 |  |  | — |  |  | 395
Long-term debt |  |  | 13,265 |  |  | — |  |  | 13,265 |  |  | 12,256 |  |  | — |  |  | 12,256 |  |  | 11,604 |  |  | — |  |  | 11,604
Other long-term liabilities |  |  | 738 |  |  | — |  |  | 738 |  |  | 847 |  |  | — |  |  | 847 |  |  | 736 |  |  | — |  |  | 736
Deferred income taxes |  |  | 2,656 |  |  | 496 |  |  | 3,152 |  |  | 2,500 |  |  | 441 |  |  | 2,941 |  |  | 2,107 |  |  | 404 |  |  | 2,511
|  |  | 17,387 |  |  | 496 |  |  | 17,883 |  |  | 16,114 |  |  | 441 |  |  | 16,555 |  |  | 14,842 |  |  | 404 |  |  | 15,246
Liabilities |  |  | 22,385 |  |  | 339 |  |  | 22,724 |  |  | 21,304 |  |  | 291 |  |  | 21,595 |  |  | 19,793 |  |  | 251 |  |  | 20,044
Owners’ equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common equity |  |  | 8,916 |  |  | 1,343 |  |  | 10,259 |  |  | 8,221 |  |  | 1,195 |  |  | 9,416 |  |  | 7,917 |  |  | 1,097 |  |  | 9,014
Non-controlling interests |  |  | 82 |  |  | — |  |  | 82 |  |  | 42 |  |  | — |  |  | 42 |  |  | 19 |  |  | — |  |  | 19
|  |  | 8,998 |  |  | 1,343 |  |  | 10,341 |  |  | 8,263 |  |  | 1,195 |  |  | 9,458 |  |  | 7,936 |  |  | 1,097 |  |  | 9,033
|  | $ | 31,383 |  | $ | 1,682 |  | $ | 33,065 |  | $ | 29,567 |  | $ | 1,486 |  | $ | 31,053 |  | $ | 27,729 |  | $ | 1,348 |  | $ | 29,077
| 1 |  | Goodwill and non-current provisions have been adjusted as set out in Note 18(c).
The effects of the transition to IFRS 15 on the line items in the preceding table are set out below:
|  | Amount of IFRS 15 effect (increase (decrease) in millions)
|  | Allocation of transaction price (affecting timing of revenue recognition)
|  |  |  |  |  |  |  |  |  |  | Costs incurred to obtain or fulfill a contract with a customer
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Total
|  | Dec. 31, |  | Dec. 31, |  | Jan. 1, |  | Dec. 31, |  | Dec. 31, |  | Jan. 1, |  | Dec. 31, |  | Dec. 31, |  | Jan. 1,
As at |  | 2018 |  | 2017 |  | 2017 |  | 2018 |  | 2017 |  | 2017 |  | 2018 |  | 2017 |  | 2017
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  | $ | (9) |  | $ | (9) |  | $ | (9) |  | $ | — |  | $ | — |  | $ | — |  | $ | (9) |  | $ | (9) |  | $ | (9)
Inventories |  | $ | 2 |  | $ | 2 |  | $ | 2 |  | $ | — |  | $ | — |  | $ | — |  | $ | 2 |  | $ | 2 |  | $ | 2
Contract assets, net |  | $ | 860 |  | $ | 757 |  | $ | 700 |  | $ | — |  | $ | — |  | $ | — |  | $ | 860 |  | $ | 757 |  | $ | 700
Prepaid expenses and other |  | $ | — |  | $ | — |  | $ | — |  | $ | 261 |  | $ | 233 |  | $ | 210 |  | $ | 261 |  | $ | 233 |  | $ | 210
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract assets, net |  | $ | 458 |  | $ | 396 |  | $ | 352 |  | $ | — |  | $ | — |  | $ | — |  | $ | 458 |  | $ | 396 |  | $ | 352
Other long-term assets |  | $ | — |  | $ | — |  | $ | — |  | $ | 110 |  | $ | 107 |  | $ | 93 |  | $ | 110 |  | $ | 107 |  | $ | 93
Advance billings and customer deposits |  | $ | (157) |  | $ | (150) |  | $ | (153) |  | $ | — |  | $ | — |  | $ | — |  | $ | (157) |  | $ | (150) |  | $ | (153)
Deferred income taxes |  | $ | 396 |  | $ | 349 |  | $ | 322 |  | $ | 100 |  | $ | 92 |  | $ | 82 |  | $ | 496 |  | $ | 441 |  | $ | 404
Retained earnings |  | $ | 1,072 |  | $ | 947 |  | $ | 876 |  | $ | 271 |  | $ | 248 |  | $ | 221 |  | $ | 1,343 |  | $ | 1,195 |  | $ | 1,097
Previously, costs incurred to obtain or fulfill a contract with a customer were expensed as incurred. The new standard requires that such costs be capitalized and subsequently recognized as an expense over the life of the contract on a rational, systematic basis consistent with the pattern of the transfer of goods or services to which the asset relates. Increases in the amount of costs capitalized in the period arising from contracts with customers entered into during the period are offset by the amortization of capitalized costs arising from contracts with customers entered into in previous periods. Previously, a “limitation cap” constrained the recognition of revenue in a multiple element arrangement to an amount that was not contingent upon either delivering additional items or meeting other specified performance conditions. The new standard requires that amounts contingently billable and collectible in the future be recognized currently as revenue to the extent we have currently satisfied our performance obligations to the customer; this is the new standard’s most significant effect on us. The difference between the revenue recognized currently and the amount currently collected/collectible is recognized on the statement of financial position as a contract asset. The contract asset recorded at January 1, 2017, represents revenues that will not be, and have not been, reflected at any time in our periodic results of operations, but would have been if not for the transition to the new standard; the effect of this “pulling forward” of revenues is expected to be somewhat muted by the composite ongoing inception, maturation and expiration of millions of multi-year contracts with our customers.
Schedule of the impact of application of IFRS 15 on Consolidated statements of cash flows |
|  | 2018 |  | 2017
|  | Excluding |  |  |  |  |  |  | Excluding |  |  |  |  |
|  | effects of |  | IFRS 15 |  | As currently |  | effects of |  | IFRS 15 |  | As currently
Year ended December 31 (millions) |  | IFRS 15 |  | effects |  | reported |  | IFRS 15 |  | effects |  | reported
OPERATING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income 1 |  | $ | 1,476 |  | $ | 148 |  | $ | 1,624 |  | $ | 1,480 |  | $ | 98 |  | $ | 1,578
Adjustments to reconcile net income to cash provided by operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | 2,267 |  |  | — |  |  | 2,267 |  |  | 2,169 |  |  | — |  |  | 2,169
Deferred income taxes |  |  | 19 |  |  | 55 |  |  | 74 |  |  | 430 |  |  | 37 |  |  | 467
Share-based compensation expense, net |  |  | 6 |  |  | — |  |  | 6 |  |  | 17 |  |  | — |  |  | 17
Net employee defined benefit plans expense |  |  | 95 |  |  | — |  |  | 95 |  |  | 82 |  |  | — |  |  | 82
Employer contributions to employee defined benefit plans |  |  | (53) |  |  | — |  |  | (53) |  |  | (67) |  |  | — |  |  | (67)
Non-current contract assets |  |  | — |  |  | (62) |  |  | (62) |  |  | — |  |  | (44) |  |  | (44)
Income from equity accounted investments |  |  | (170) |  |  | — |  |  | (170) |  |  | (4) |  |  | — |  |  | (4)
Shares settled from Treasury |  |  | 100 |  |  | — |  |  | 100 |  |  | — |  |  | — |  |  | —
Other 1 |  |  | (76) |  |  | (3) |  |  | (79) |  |  | (18) |  |  | (14) |  |  | (32)
Net change in non-cash operating working capital |  |  | 394 |  |  | (138) |  |  | 256 |  |  | (142) |  |  | (77) |  |  | (219)
Cash provided by operating activities |  | $ | 4,058 |  | $ | — |  | $ | 4,058 |  | $ | 3,947 |  | $ | — |  | $ | 3,947
| 1 |  | For the year ended December 31, 2017, net income and other increased and decreased, respectively, by $1 arising from the designation of financial assets as being accounted for either at fair value through net income or at fair value through other comprehensive income. Such designation of financial assets is required due to the retrospective implementation of IFRS 9, Financial Instruments.

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