Severance, acquisition and other costs

12 Months Ended

Dec. 31, 2018

Analysis of income and expense [abstract]

Severance, acquisition and other costs

Note 6 Severance, acquisition and other costs

FOR THE YEAR ENDED DECEMBER 31	2018		2017
Severance	(92	)	(79	)
Acquisition and other	(44	)	(111	)
Total severance, acquisition and other costs	(136	)	(190	)

Severance costs

Severance costs consist of charges related to workforce reduction initiatives and include a 4% reduction in management workforce across BCE in 2018.

Acquisition and other costs

Acquisition and other costs consist of transaction costs, such as legal and financial advisory fees, related to completed or potential acquisitions, employee severance costs related to the purchase of a business, the costs to integrate acquired companies into our operations and litigation costs, when they are significant. Acquisition costs also include a loss on transfer of spectrum licences relating to the MTS acquisition in 2017.