text: *Decommissioning and Restoration Costs*
  We use network and other assets on leased premises in some of our 
  business activities. We expect to exit these premises in the future, so we 
  make provisions for the costs associated with decommissioning the 
  assets and restoring the locations to their original standards when we 
  have a legal or constructive obligation to do so. We calculate these 
  costs based on a current estimate of the costs that will be incurred, 
  project 
  those costs into the future based on management’s best 
  estimates of future trends in prices, inflation and other factors, and 
  discount them to their present value. We revise our forecasts when 
  business conditions or technological requirements change. 
  
  When we 
  record a 
  record a decommissioning liability, we 
  corresponding asset in property, plant and equipment and depreciate 
  the asset based on its useful life following our depreciation policies for 
  property, plant and equipment. We record the accretion of the liability 
  as a charge to finance costs in the consolidated statements of income. 
  
  *Restructuring*
  We make provisions for restructuring when we have approved a 
  detailed and formal restructuring plan, and either the restructuring has 
  started or management has announced the plan’s main features to the 
  employees affected by it. 
  
  *Onerous Contracts*
  We make provisions for onerous contracts when the unavoidable costs 
  of meeting our obligation under the contract exceed the benefits we 
  expect to realize from it. We measure these provisions at the present 
  value of the expected cost of terminating the contract or the expected 
  cost of continuing with the contract (whichever is lower). We recognize 
  any impairment loss on the assets associated with the contract before 
  we make the provision. 