Expenses by Nature

12 Months Ended

Dec. 31, 2018

7.	Expenses by Nature


	2018			2017
(CAD$ in millions)				(restated)
Employment-related costs:
Wages and salaries	$	1,005		$	899
Employee benefits and other wage-related costs		247			236
Bonus payments		191			192
Post-employment benefits and pension costs		112			122

		1,555			1,449
Transportation		1,408			1,245
Depreciation and amortization		1,483			1,492
Raw material purchases		914			824
Fuel and energy		830			657
Operating supplies consumed		640			569
Maintenance and repair supplies		775			698
Contractors and consultants		738			570
Overhead costs		365			287
Royalties		370			453
Other operating costs		15			9

		9,093			8,253
Less:
Capitalized production stripping costs		(707	)		(678	)
Change in inventory		(197	)		(3	)

Total cost of sales, general and administration, exploration and research and development expenses	$	8,189		$	7,572

Approximately 26% (2017 – 29%) of our costs are incurred at our foreign operations where the functional currency is the U.S. dollar.