any change in the effect of the asset ceiling. These are recognized in
other comprehensive income and retained earnings.
The cost of pensions is actuarially determined and takes into account
the following assumptions and methods for pension accounting related
to our defined benefit plans:
 the expected rates of salary increases for calculating increases in
future benefits
 mortality rates for calculating the life expectancy of plan members,
and
 past service costs from plan amendments are immediately expensed
in net income.
We recognize contributions to defined contribution plans as an
employee benefit expense in operating costs in the consolidated
statements of income in the periods the employees provide the related
services.
See note 22 for more information about our pension plans.
Termination Benefits
We recognize termination benefits as an expense when we are
committed to a formal detailed plan to terminate employment before
the normal retirement date and it is not realistic that we will withdraw it.
Property, Plant and Equipment
Recognition and Measurement
We recognize property, plant and equipment at cost, less accumulated
depreciation and accumulated impairment losses.
Cost includes expenditures that are directly attributable to the
acquisition of the asset. The cost of self-constructed assets also
includes:
 the cost of materials and direct labour
 costs directly associated with bringing the assets to a working
condition for their intended use
 costs of dismantling and removing the items and restoring the site
where they are located (seeProvisions, above), and
 borrowing costs on qualifying assets.
We use estimates to determine certain costs that are directly
attributable to self-constructed assets. These estimates primarily include
certain internal and external direct labour associated with the
acquisition, construction, development or betterment of our network.
They also include interest costs, which we capitalize to certain property,
plant and equipment during construction and development.
We use significant estimates to determine the estimated useful lives of
property, plant and equipment, considering industry trends such as
technological advancements, our past experience, our expected use and
our review of asset lives.
98 ROGERS COMMUNICATIONS INC. 2013 ANNUAL REPORT