Table:
| FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018 |
| --- | --- | --- |
| DB pension | (193) | (213) |
| DC pension | (110) | (106) |
| OPEBs | (3) | (3) |
| Less: |  |  |
| Capitalized benefit plans cost | 59 | 56 |
| Total post-employment benefit plans service cost included in operating costs | (247) | (266) |
| Other costs recognized in severance, acquisition and other costs | – | (4) |
| Total post-employment benefit plans service cost | (247) | (270) |
Paragraphs:
Note 24 Post-employment benefit plans
POST-EMPLOYMENT BENEFIT PLANS COST
We provide pension and other benefits for most of our employees. These include DB pension plans, DC pension plans and OPEBs.
We operate our DB and DC pension plans under applicable Canadian and provincial pension legislation, which prescribes minimum and maximum DB funding requirements. Plan assets are held in trust, and the oversight of governance of the plans, including investment decisions, contributions to DB plans and the selection of the DC plans investment options offered to plan participants, lies with the Pension Fund Committee, a committee of our board of directors.
The interest rate risk is managed using a liability matching approach, which reduces the exposure of the DB plans to a mismatch between investment growth and obligation growth.
The longevity risk is managed using a longevity swap, which reduces the exposure of the DB plans to an increase in life expectancy.
COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS SERVICE COST
Question:
What are the components for post-employment benefit plans service cost?
Answer: DB pension, DC pension, OPEBs