13. Supplemental Cash Flow Information

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

($ millions)		2020		2019

Accounts receivable		954		(1 099	)

Inventories		121		(628	)

Accounts payable and accrued liabilities		(1 472	)	1 317

Current portion of provisions		(11	)	(14	)

Income taxes payable (net)		(1 350	)	436

		(1 758	)	12

Relating to:

	Operating activities	(1 201	)	(397	)

	Investing activities	(557	)	409

		(1 758	)	12

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		—

Changes from financing cash flows:

	Net issuance of commercial paper	1 445		—		—		—		—		—		—

	Gross proceeds from issuance of long-term debt	—		—		—		—		2 651		—		—

	Debt issuance costs	—		—		—		—		(17	)	—		—

	Dividends paid on common shares	—		—		—		—		—		—		(1 670	)

	Lease liability payments	—		(335	)	—		—		—		—		—

	Distributions to non-controlling interest	—		—		—		—		—		(10	)	—

Non-cash changes:

	Dividends declared on common shares	—		—		—		—		—		—		1 670

	Unrealized foreign exchange gains	(34	)	—		—		(20	)	(258	)	—		—

	Reclassification of debt	—		—		—		1 433		(1 433	)	—		—

	Reclassification of lease obligations	—		297		(297	)	—		—		—		—

	Deferred financing costs	—		—		—		—		(15	)	—		—

	Reassessment of partnership liability	—		—		—		—		—		(9	)	—

	New leases	—		—		312		—		—		—		—

At December 31, 2020		3 566		272		2 636		1 413		13 812		436		—