13. SUPPLEMENTAL CASH FLOW INFORMATION

The (increase) decrease in non-cash working capital is comprised of:

($ millions)		2019		2018

Accounts receivable		(1 099	)	219

Inventories		(628	)	316

Accounts payable and accrued liabilities		1 317		(503	)

Current portion of provisions		(14	)	(110	)

Income taxes payable (net)		436		511

		12		433

Relating to:

	Operating activities	(397	)	408

	Investing activities	409		25

		12		433

Reconciliation of movements of liabilities to cash flows arising from financing activities:

($ millions)		Short-Term Debt		Current Portion of Long-Term Lease Liabilities		Long-Term Lease Liabilities		Current Portion of Long-Term Debt		Long-Term Debt		Partnership Liability		Dividends Payable

At December 31, 2018		3 231		—		—		229		13 890		477		—

Changes from financing cash flows:

	Net repayment of commercial paper	(982	)	—		—		—		—		—		—

	Gross proceeds from issuance of long-term debt	—		—		—		—		750		—		—

	Debt issuance costs	—		—		—		—		(5	)	—		—

	Repayment of long-term debt	—		—		—		(188	)	—		—		—

	Realized foreign exchange losses	—		—		—		7		—		—		—

	Dividends paid on common shares	—		—		—		—		—		—		(2 614	)

	Payments of lease liabilities	—		(307	)	—		—		—		—		—

	Distributions to non-controlling interest	—		—		—		—		—		(7	)	—

Non-cash changes:

	Dividends declared on common shares	—		—		—		—		—		—		2 614

	Unrealized foreign exchange gains	(94	)	—		—		(10	)	(520	)	—		—

	Reclassification of debt to lease obligations	—		—		1 260		(38	)	(1 222	)	—		—

	Reclassification of lease obligations	—		617		(617	)	—		—		—		—

	Deferred financing costs	—		—		—		—		(9	)	—		—

	Reassessment of partnership liability	—		—		—		—		—		(15	)	—

	New leases	—		—		1 978		—		—		—		—

At December 31, 2019		2 155		310		2 621		—		12 884		455		—