Operating, Selling and General

12 Months Ended

Dec. 31, 2017

OPERATING, SELLING AND GENERAL

OPERATING, SELLING AND GENERAL

10. OPERATING, SELLING AND GENERAL

Operating, Selling and General expense consists of the following:

($ millions)	2017	2016
Contract services(1)	3 551	3 363
Employee costs(1)	3 290	3 412
Materials	706	705
Energy	1 178	994
Equipment rentals and leases	279	267
Travel, marketing and other	241	409
	9 245	9 150

(1) The company incurred $7.3 billion of contract services and employee costs for the year ended December 31, 2017 (2016 – $7.2 billion), of which $6.8 billion (2016 – $6.8 billion) was recorded in Operating, Selling and General expense and $0.5 billion was recorded as Property, Plant and Equipment (2016 – $0.4 billion). Employee costs include salaries, benefits and share-based compensation.