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SUPPLEMENTARY INFORMATION RELATING TO THE NATURE OF EXPENSES
12 Months Ended
Dec. 29, 2019
Analysis of income and expense [abstract]  
SUPPLEMENTARY INFORMATION RELATING TO THE NATURE OF EXPENSES
)
Selling, general and administrative expenses:
 
2019

 
2018

 
 
 
 
Selling expenses
$
99,419

 
$
108,363

Administrative expenses(1)
121,273

 
132,101

Distribution expenses
119,795

 
124,448

 
$
340,487

 
$
364,912

(1) Impairment of trade accounts receivable has been presented separately on the statement of earnings (was previously included in administrative expenses), and comparative periods have been reclassified to conform to this presentation.

(b)
Employee benefit expenses:
 
2019

 
2018

 
 
 
 
Salaries, wages and other short-term employee benefits
$
534,222

 
$
541,769

Share-based payments
16,272

 
19,974

Post-employment benefits
41,864

 
31,922

 
$
592,358

 
$
593,665



(c)
Government assistance:
During the year ended December 29, 2019 an amount of $14.0 million (2018 - $14.5 million) was recognized in the consolidated statement of earnings and comprehensive income relating to government assistance for production costs.

(d)
Other:
During the year ended December 30, 2018 an amount of $35.8 million was recognized in the consolidated statement of earnings and comprehensive income relating to operating leases (including operating costs, short term leases, and leases of low-value assets).