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Consolidated Balance Sheets Details
 12 Months Ended
Feb. 28, 2022
Balance Sheet Related Disclosures [Abstract]  
Consolidated Balance Sheet Details CONSOLIDATED BALANCE SHEET DETAILS
Accounts Receivable, Net of Allowance
The allowance for credit losses as at February 28, 2022 was $4 million (February 28, 2021 - $10 million).
The Company recognizes current estimated credit losses (“CECL”) for accounts receivable. The CECL for accounts receivable are estimated based on days past due and region for each customer in relation to a representative pool of assets consisting of a large number of customers with similar risk characteristics that operate under similar economic environments. The Company determined the CECL by estimating historical credit loss experience based on the past due status and region of the customers, adjusted as appropriate to reflect current conditions and estimates of future economic conditions, inclusive of the effect of the COVID-19 pandemic on credit losses. When specific customers are identified as no longer sharing the same risk profile as their current pool, they are removed from the pool and evaluated separately. The Company also has long-term accounts receivable included in Other Long-term Assets. The CECL for long-term accounts receivable is estimated using the probability of default method and the default exposure due to limited historical information. The exposure of default is represented by the assets’ amortized carrying amount at the reporting date.
The following table sets forth the activity in the Company’s allowance for credit losses:
For the Year Ended
February 28, 2022
Beginning balance as of February 29, 2020$9 
Impact of adopting ASC 3264 
Prior period recovery for expected credit losses(3)
Ending balance of the allowance for credit loss as at February 28, 202110 
Current period recovery for expected credit losses (2)
Write-offs charged against the allowance$(4)
Ending balance of the allowance for credit loss as at February 28, 2022$4 
The allowance for credit losses as at February 28, 2022 consists of $2 million (February 28, 2021 - $3 million) relating to CECL estimated based on days past due and region and $2 million (February 28, 2021 - $7 million) relating to specific customers that were evaluated separately.
There was no customer that comprised more than 10% of accounts receivable as at February 28, 2022 (February 28, 2021 - one customer comprised more than 10%).
Other Receivables
As at February 28, 2022 and February 28, 2021, other receivables included items such as receivables from Hardest-Hit Business Recovery Program (“HHBRP”) and intellectual property licensing receivable, among other items, none of which were greater than 5% of the current assets balance in any of the periods presented.
Other Current Assets
Other current assets comprised the following:
 As at
 February 28, 2022February 28, 2021
Intellectual property$118 $— 
Other41 50 
$159 $50 
On January 29, 2022, the Company entered into a patent sale agreement with Catapult, pursuant to which the Company has agreed to sell substantially all of its non-core patent assets to Catapult for total transaction price of $600 million. Patents that are essential to the Company’s current core business operations are excluded from the transaction. The Company will receive a license back to the patents being sold, which relate primarily to mobile devices, messaging and wireless networking. Completion of the revenue transaction is subject to the satisfaction of closing conditions. For the year ended February 28, 2022, the Company reclassified $118 million of intellectual property that will be sold under this revenue arrangement as other current assets on the Company’s consolidated balance sheets relating to the patent sale agreement.
Other current assets also included items such as the current portion of deferred commissions and prepaid expenses, among other items, none of which were greater than 5% of the current assets balance in any of the periods presented.
Property, Plant and Equipment, Net
Property, plant and equipment comprised the following:
 As at
 February 28, 2022February 28, 2021
Cost
BlackBerry operations and other information technology$92 $110 
Leasehold improvements and other53 67 
Furniture and fixtures10 10 
Manufacturing, repair and research and development equipment1 72 
156 259 
Accumulated amortization115 211 
Net book value$41 $48 
For the year ended February 28, 2022, amortization expense related to property, plant and equipment amounted to $15 million (February 28, 2021 - $21 million; February 29, 2020 - $24 million).
Intangible Assets, Net
Intangible assets comprised the following:
 As at February 28, 2022
 CostAccumulated
Amortization		Net Book
Value
Acquired technology$1,023 $776 $247 
Other acquired intangibles494 283 211 
Intellectual property117 53 64 
$1,634 $1,112 $522 
As at February 28, 2021
CostAccumulated
Amortization		Net Book
Value
Acquired technology$1,023 $712 $311 
Other acquired intangibles494 233 261 
Intellectual property498 299 199 
$2,015 $1,244 $771 
For the year ended February 28, 2022, amortization expense related to intangible assets amounted to $161 million (February 28, 2021 - $177 million; February 29, 2020 - $188 million).
Total additions to intangible assets in fiscal 2022 amounted to $31 million (fiscal 2021 - $36 million). During fiscal 2022, additions to intangible assets primarily consisted of payments for intellectual property relating to patent maintenance, registration and license fees.
Based on the carrying value of the identified intangible assets as at February 28, 2022, and assuming no subsequent impairment of the underlying assets, the annual amortization expense for each of the succeeding years is expected to be as follows: fiscal 2023 - $99 million; fiscal 2024 - $94 million; fiscal 2025 - $90 million; fiscal 2026 - $85 million; and fiscal 2027 - $79 million.
The weighted average remaining useful lives of the intangible assets are as follows:
 As at
February 28, 2022February 28, 2021
Acquired technology5.1 years5.9 years
Other acquired intangibles5.7 years6.4 years
Intellectual property7.5 years6.4 years
Goodwill
Changes to the carrying amount of goodwill during the fiscal years ended February 28, 2022, February 28, 2021 and February 29, 2020 were as follows:
Carrying Amount
Carrying amount as at February 28, 2019$1,463 
Measurement period adjustment (1)
(2)
Goodwill impairment charge (note 3)(22)
Effect of foreign exchange on non-U.S. dollar denominated goodwill(2)
Carrying amount as at February 29, 20201,437 
Goodwill impairment charge (note 3)(594)
Effect of foreign exchange on non-U.S. dollar denominated goodwill6 
Carrying amount as at February 28, 2021849 
Effect of foreign exchange on non-U.S. dollar denominated goodwill(5)
Carrying amount as at February 28, 2022$844 
______________________________
(1)    The Company recorded a measurement period adjustment of $2 million in selling, general and administration expenses during the fiscal year ended February 29, 2020 related to the Cylance acquisition, as the amount would have been recognized in the prior fiscal year, if the adjustment to the provisional amounts had been recognized as of the acquisition date on February 21, 2019.
Other Long-term Assets
As at February 28, 2022 and February 28, 2021, other long-term assets included long-term portion of deferred commission and long-term receivables, among other items, none of which were greater than 5% of total assets in any of the periods presented.
Accrued Liabilities
Accrued liabilities comprised the following:
 As at
 February 28, 2022February 28, 2021
Accrued royalties$20 $20 
Operating lease liabilities, current (note 11)
28 33 
Other109 125 
$157 $178 
Other accrued liabilities include variable incentive accrual, accrued director fees, accrued vendor liabilities, accrued carrier liabilities and payroll withholding taxes, among other items, none of which were greater than 5% of the current liabilities balance in any of the periods presented.