OPERATING, SELLING AND GENERAL

12 Months Ended

Dec. 31, 2019

OPERATING, SELLING AND GENERAL

OPERATING, SELLING AND GENERAL

8. OPERATING, SELLING AND GENERAL

Operating, Selling and General expense consists of the following:

($ millions)	2019	2018
Contract services(1)	4 380	4 552
Employee costs(1)	3 641	3 263
Materials	869	765
Energy	1 129	1 095
Equipment rentals and leases	345	360
Travel, marketing and other	880	538
	11 244	10 573

(1) The company incurred $8.5 billion of contract services and employee costs for the year ended December 31, 2019 (2018 – $8.3 billion), of which $8.0 billion (2018 – $7.8 billion) was recorded in Operating, Selling and General expense and $0.5 billion was recorded as Property, Plant and Equipment (2018 – $0.5 billion). Employee costs include salaries, benefits and share-based compensation.