Table:
|  | DECEMBER 31, 2018 AS REPORTED | IFRS 16 IMPACTS | JANUARY 1, 2019 UPON ADOPTION OF IFRS 16 |
| --- | --- | --- | --- |
| Prepaid expenses | 244 | (55) | 189 |
| Other current assets | 329 | 9 | 338 |
| Property, plant and equipment | 24,844 | 2,257 | 27,101 |
| Other non-current assets | 847 | 17 | 864 |
| Trade payables and other liabilities | 3,941 | (10) | 3,931 |
| Debt due within one year | 4,645 | 293 | 4,938 |
| Long-term debt | 19,760 | 2,011 | 21,771 |
| Deferred tax liabilities | 3,163 | (7) | 3,156 |
| Other non-current liabilities | 997 | (39) | 958 |
| Deficit | (4,937) | (19) | (4,956) |
| Non-controlling interest | 326 | (1) | 325 |
Paragraphs:
Note 35 Adoption of IFRS 16
Upon adoption of IFRS 16 on January 1, 2019, we recognized right-of-use assets of $2,257 million within property, plant and equipment, and lease liabilities of $2,304 million within debt, with an increase to our deficit of $19 million. These amounts were recognized in addition to assets under finance leases of $1,947 million and the corresponding finance lease liabilities of $2,097 million at December 31, 2018 under IAS 17. As a result, on January 1, 2019, our total right-of-use assets and lease liabilities amounted to $4,204 million and $4,401 million, respectively. The table below shows the impacts of adopting IFRS  16 on our January 1, 2019 consolidated statement of financial position.
BCE’s operating lease commitments at December 31, 2018 were $1,612 million. The difference between operating lease commitments at December 31, 2018 and lease liabilities of $2,304 million upon adoption of IFRS 16 at January 1, 2019, is due mainly to an increase of $1,122 million related to renewal options reasonably certain to be exercised, an increase of $112 million mainly related to non-monetary transactions and a decrease of ($542) million as a result of discounting applied to future lease payments, which was determined using a weighted average incremental borrowing rate of 3.49% at January 1, 2019.
Question:
What is the percentage change in property, plant and equipment upon adoption of IFRS 16?
Answer: (27101-24844)/24844 = 9.08