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ACCOUNTS PAYABLE AND OTHER
12 Months Ended
Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]  
ACCOUNTS PAYABLE AND OTHER
ACCOUNTS PAYABLE AND OTHER
AS AT DEC. 31
(MILLIONS)
2019

 
2018

Accounts payable
$
9,583

 
$
6,873

Provisions
4,104

 
2,830

Lease liabilities
5,494

 

Other liabilities
23,896

 
14,286

Total
$
43,077

 
$
23,989


The current and non-current balances of accounts payable, provisions and other liabilities are as follows:
AS AT DEC. 31
(MILLIONS)
2019

 
2018

Current
$
23,212

 
$
14,337

Non-current
19,865

 
9,652

Total
$
43,077

 
$
23,989


Post-Employment Benefits
The company offers pension and other post-employment benefit plans to employees of certain of its subsidiaries. The company’s obligations under its defined benefit pension plans are determined periodically through the preparation of actuarial valuations. The benefit plans’ in-year valuation change was a decrease of $149 million (2018 – a decrease of $19 million). The discount rate used was 3% (2018 – 2%) with an increase in the rate of compensation of 2% (2018 –  2%), and an investment rate of 6% (2018 – 3%).
AS AT DEC. 31
(MILLIONS)
2019

 
2018

Plan assets
$
3,029

 
$
1,981

Less accrued benefit obligation:
 
 
 
Defined benefit pension plan
(3,995
)
 
(2,548
)
Other post-employment benefits
(173
)
 
(148
)
Net liability
(1,139
)
 
(715
)
Less: net actuarial gains (losses) and other
13

 
(10
)
Accrued benefit liability
$
(1,126
)
 
$
(725
)