OPERATING, SELLING AND GENERAL EXPENSE

12 Months Ended

Dec. 31, 2020

OPERATING, SELLING AND GENERAL

OPERATING, SELLING AND GENERAL

8. Operating, Selling and General Expense

Operating, Selling and General expense consists of the following:

($ millions)	2020	2019
Contract services(1)	4 165	4 380
Employee costs(1)	2 813	3 641
Materials	951	869
Energy	1 113	1 129
Equipment rentals and leases	361	345
Travel, marketing and other	524	880
	9 927	11 244

(1) The company incurred $7.5 billion of contract services and employee costs for the year ended December 31, 2020 (2019 – $8.5 billion), of which $7.0 billion (2019 – $8.0 billion) was recorded in Operating, Selling and General expense and $0.5 billion was recorded as Property, Plant and Equipment (2019 – $0.5 billion). Employee costs include salaries, benefits and share-based compensation.