Table:
|  | 2019 | 2018 | $ CHANGE | % CHANGE |
| --- | --- | --- | --- | --- |
| Bell Wireless | (5,300) | (5,297) | (3) | (0.1%) |
| Bell Wireline | (6,942) | (6,946) | 4 | 0.1% |
| Bell Media | (2,367) | (2,428) | 61 | 2.5% |
| Inter-segment eliminations | 751 | 738 | 13 | 1.8% |
| Total BCE operating costs | (13,858) | (13,933) | 75 | 0.5% |
Paragraphs:
4.4 Operating costs
Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers.
Labour costs (net of capitalized costs) include wages, salaries and related taxes and benefits, post-employment benefit plans service cost, and other labour costs, including contractor and outsourcing costs
Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, IT costs, professional service fees and rent
BCE Total BCE operating costs declined by 0.5% in 2019, compared to last year, driven by reduced costs in Bell Media of 2.5%, while costs in Bell Wireless and Bell Wireline remained relatively stable year over year. These results reflected the benefit from the adoption of IFRS 16 in 2019.
Question:
What does the cost of revenues include?
Answer: Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers.