Table:
| Years ended August 31, | 2019 | 2018 |
| --- | --- | --- |
| (In thousands of Canadian dollars) | $ | $ |
|  |  | (restated, Note 3) |
| Salaries, employee benefits and outsourced services | 345,041 | 317,118 |
| Service delivery costs(1) | 661,214 | 615,267 |
| Customer related costs(2) | 83,401 | 68,744 |
| Other external purchases(3) | 114,324 | 120,496 |
|  | 1,203,980 | 1,121,625 |
Paragraphs:
(1) Include cost of equipment sold, content and programming costs, payments to other carriers, franchise fees and network costs.
(2) Include advertising and marketing expenses, selling costs, billing expenses, bad debts and collection expenses.
(3) Include office building expenses, professional service fees, Canadian Radio-television and Telecommunications Commission (“CRTC”) fees, losses and gains on disposals and write-offs of property, plant and equipment and other administrative expenses.
9. OPERATING EXPENSES
Question:
What is the increase/ (decrease) in Salaries, employee benefits and outsourced services from 2018 to 2019?
Answer: 345041-317118 = 27923