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Changes in Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2019
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]  
Disclosure of reclassifications or changes in presentation
The following table reconciles the amounts in the consolidated balance sheet as at December 31, 2018 to the opening balance sheet on transition:
 
As at

 
 
 
Restated balance as at

 
($ millions)
December 31, 2018

 
Adjustments

 
January 1, 2019

 
ROU asset
—

 
153.3

 
153.3

 
Deferred income tax
602.3

 
5.3

 
607.6

 
Other current liabilities (1) (2)
(39.4
)
 
(26.4
)
 
(65.8
)
 
Other long-term liabilities (2)
(48.3
)
 
44.8

 
(3.5
)
 
Lease liability (1)
—

 
(191.4
)
 
(191.4
)
 
Deficit
10,567.2

 
14.4

 
10,581.6

 
(1)
The weighted average incremental borrowing rate used to determine the lease liability on transition was 4.40%.
(2)
On initial adoption, the Company elected to use the practical expedient to apply the previous assessment under IAS 37 for onerous contracts and deferred lease inducements. As a result, $11.0 million onerous contract provision and $39.8 million lease inducement were offset against the ROU asset.
The following table reconciles the commitments as at December 31, 2018 to the Company's lease liability as at January 1, 2019:
($ millions)
 
 
Operating leases (building, vehicle, and equipment leases)
348.6

 
Transportation commitments
90.0

 
Total contractual commitments as at December 31, 2018
438.6

 
 
 
 
Less:
 
 
Commitments that do not contain a lease
(90.0
)
 
Non-lease components
(122.9
)
 
Short-term leases
(0.5
)
 
 
 
 
Add:
 
 
Subleased office space recoveries
44.8

 
 
 
 
Impact of discounting
(46.2
)
 
Lease liability as at January 1, 2019
223.8