provisions

12 Months Ended

Dec. 31, 2021

provisions

provisions

25provisions

					Written put
	Asset				options and
	retirement		Employee-		contingent
(millions)	obligation		related		consideration 1		Other		Total
As at January 1, 2020	$	495	$	64	$	227	$	92	$	878
Additions		—		48		186		200		434
Reversals		(5)		(1)		(114)		(20)		(140)
Uses		(3)		(69)		(112)		(143)		(327)
Interest effects 2		174		—		2		—		176
Effects of foreign exchange, net		—		—		13		—		13
As at December 31, 2020		661		42		202		129		1,034
Additions		23		84		8		70		185
Reversals		(8)		(2)		(2)		(11)		(23)
Uses		(4)		(58)		(9)		(88)		(159)
Interest effects 2		(171)		—		4		—		(167)
As at December 31, 2021	$	501	$	66	$	203	$	100	$	870
Current	$	4	$	55	$	7	$	30	$	96
Non-current		497		11		196		70		774
As at December 31, 2021	$	501	$	66	$	203	$	100	$	870

1 The December 31, 2020, balance of written put options and contingent consideration has been adjusted, as set out in Note 18(c).

2 The difference of $(186) (2020 – $160) between the asset retirement obligation interest effects in this table and the amount included in the amount disclosed in Note 9 is in respect of the change in the discount rates applicable to the provision, with such difference included in the cost of the associated asset(s) by way of being included with (netted against) the additions detailed in Note 17.

Asset retirement obligation

We establish provisions for liabilities associated with the retirement of property, plant and equipment when those obligations result from the acquisition, construction, development and/or normal operation of the assets. We expect that the associated cash outflows in respect of the balance accrued as at the financial statement date will occur proximate to the dates these assets are retired.

Employee-related

The employee-related provisions are largely in respect of restructuring activities (as discussed further in Note 16(b)). The timing of the associated cash outflows in respect of the balance accrued as at the financial statement date is substantially short-term in nature.

Written put options and contingent consideration

In connection with certain business acquisitions, we have established provisions for written put options in respect of non-controlling interests. Provisions for some written put options are determined based on the net present value of estimated future earnings results, and such provisions require us to make key economic assumptions about the future. Similarly, we have established provisions for contingent consideration. No cash outflows in respect of the written put options are expected prior to their initial exercisability, and no cash outflows in respect of contingent consideration are expected prior to completion of the periods during which the contingent consideration can be earned.

Other

The provisions for other include: legal claims; non-employee-related restructuring activities; contract termination costs and onerous contracts related to business acquisitions; and costs incurred in connection with the COVID-19 pandemic. Other than as set out following, we expect that the associated cash outflows in respect of the balance accrued as at the financial statement date will occur over an indeterminate multi-year period.

As discussed further in Note 29, we are involved in a number of legal claims and we are aware of certain other possible legal claims. In respect of legal claims, we establish provisions, when warranted, after taking into account legal assessments, information presently available, and the expected availability of recourse. The timing of cash outflows associated with legal claims cannot be reasonably determined.

In connection with business acquisitions, we have established provisions for contract termination costs and onerous contracts acquired.