RIGHT-OF-USE ASSETS AND LEASES (Tables)

12 Months Ended

Dec. 31, 2020

RIGHT-OF-USE ASSETS AND LEASES

Schedule of carrying amount of right-of-use assets

($ millions)	December 31 2020	December 31 2019
Property, plant and equipment, net – excluding ROU assets	65 306	69 745
ROU assets	2 824	2 895
	68 130	72 640

Schedule of other related lease items recognized in the consolidated statement of comprehensive income

($ millions)	Plant and Equipment
Cost
At January 1, 2019	3 326
Additions and adjustments	186
Foreign exchange	(7	)
At December 31, 2019	3 505
Additions and adjustments	312
Disposals	(25	)
Foreign exchange	(6	)
At December 31, 2020	3 786
Accumulated provision
At January 1, 2019	(267	)
Depreciation	(343	)
At December 31, 2019	(610	)
Depreciation	(375	)
Disposals	21
Foreign exchange	2
At December 31, 2020	(962	)
Net ROU assets
At December 31, 2019	2 895
At December 31, 2020	2 824

Scheduled lease repayments

		For the year ended December 31
($ millions)		2020	2019
Operating, selling and general
	Short-term lease expense	181	236
	Variable lease expense	39	45