employee benefits expense

12 Months Ended

Dec. 31, 2019

employee benefits expense

employee benefits expense

8     employee benefits expense

Years ended December 31 (millions)	Note	2019		2018
Employee benefits expense – gross
Wages and salaries		$	3,017	$	2,800
Share-based compensation	14		147		136
Pensions – defined benefit	15(a)		78		95
Pensions – defined contribution	15(f)		92		88
Restructuring costs	16(a)		63		126
Other			184		163
			3,581		3,408
Capitalized internal labour costs, net
Contract acquisition costs	20
Capitalized			(54)		(55)
Amortized			48		45
Contract fulfilment costs	20
Capitalized			(3)		(3)
Amortized			4		3
Property, plant and equipment			(351)		(332)
Intangible assets subject to amortization			(191)		(170)
			(547)		(512)
		$	3,034	$	2,896