employee benefits expense (Tables)

6 Months Ended

Jun. 30, 2023

employee benefits expense

Schedule of employee benefits expense

		Three months				Six months
Periods ended June 30 (millions)	Note	2023		2022		2023		2022
Employee benefits expense – gross
Wages and salaries		$	1,478	$	1,154	$	2,986	$	2,259
Share-based compensation 1	14		44		54		98		103
Pensions – defined benefit	15(a)		16		25		31		52
Pensions – defined contribution	15(b)		35		30		63		56
Restructuring costs 1	16(a)		95		13		143		23
Employee health and other benefits			82		63		137		120
			1,750		1,339		3,458		2,613
Capitalized internal labour costs, net
Contract acquisition costs	20
Capitalized			(23)		(22)		(39)		(40)
Amortized			23		20		46		39
Contract fulfilment costs	20
Capitalized			(7)		(1)		(11)		(1)
Amortized			—		1		1		1
Property, plant and equipment			(98)		(99)		(198)		(192)
Intangible assets subject to amortization			(77)		(67)		(149)		(130)
			(182)		(168)		(350)		(323)
		$	1,568	$	1,171	$	3,108	$	2,290

1 For the three-month and six-month periods ended June 30, 2023, $(2) (2022 – $1) and $NIL (2022 – $2), respectively, of share-based compensation in the digitally-led customer experiences segment was included in restructuring costs.