text: **Deferred Transaction Costs**
  We defer transaction costs associated with issuing long-term debt and 
  direct costs we pay to lenders to obtain revolving credit facilities, and 
  amortize them using the effective interest method over the life of the 
  related instrument. 
  We separately calculate our net obligation for each defined benefit plan 
  by estimating the amount of future benefits that employees have 
  earned in return for their service in the current and prior years, and 
  discounting those benefits to determine their present value. 
  
  **Provisions**
  We record a provision when a past event creates a legal or constructive 
  obligation that can be reasonably estimated and is likely to result in an 
  outflow of economic resources. We recognize a provision even when 
  the timing or amount of the obligation may be uncertain. 
  
  We make significant estimates when measuring a provision for a 
  present obligation, basing the provision on the amount we estimate will 
  be required to settle it, using the most reliable evidence available at the 
  reporting date and including the risks and uncertainties associated with 
  the obligations. We then discount our expected future cash flows to the 
  date of the consolidated statements of financial position at a pre-tax 
  rate that reflects current market assessments of the time value of 
  money and the risks specific to the liability. 