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              [html]<thead><tr><td>The cost of pensions is actuarially determined and takes into account</td></tr></thead><tbody><tr><td>the following assumptions and methods for pension accounting related to our defined benefit plans :</td></tr><tr><td>• the expected rates of salary increases for calculating increases in future benefits</td></tr><tr><td>• mortality rates for calculating the life expectancy of plan members, and</td></tr><tr><td>• past service costs from plan amendments are immediately expensed in net income.</td></tr><tr><td>We recognize contributions to defined contribution plans as an employee benefit experse in operating costs in the consolidated statements of income in the periods the employees provide the related senices.</td></tr><tr><td>See note 22 for more information about our pension plans.</td></tr><tr><td>Termination Benefits</td></tr><tr><td>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.</td></tr><tr><td>Property, Plant and Equipment</td></tr><tr><td>Recognition and Measurement</td></tr><tr><td>We recognize property, plant and equipment at cost, less accumulated depreciation and accumulated impairment losses.</td></tr><tr><td>Cost includes expenditures that are directly attributable to the acquisition of the asset. The cost of self - constructed assets also includes :</td></tr><tr><td>• the cost of materials and direct labour</td></tr><tr><td>· costs directly associated with bringing the assets to a working condition for their intended use</td></tr><tr><td>· costs of dismantling and removing the items and restoring the site where they are located ( see Provisions, above ), and • borrowing costs on qualifying assets.</td></tr><tr><td>We use estimates to determine certain costs that are directly attributable to self - constructed assets. These estimates primarily includecertain internal and external direct labour associated with the acquisition, construction, d</td></tr><tr><td>They also include interest costs, which we capitalize to certain property, plant and equipment during construction and development.</td></tr><tr><td>We use significant estimates to determine the estimated useful lives of property, plant and equipment, considering industry tends such as technological advancements, our past experience, our expected use and our review of asset lives</td></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr></tbody>
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