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Provisions
12 Months Ended
Dec. 31, 2024
Disclosure of other provisions [abstract]  
Provisions Provisions
(millions)
Employee related(1)
Written put options(2)
Other(3)
Total
As at January 1, 2023
$— $— $$
Additions
14 194 210 
Use
(11)— — (11)
Reversals
(2)— (1)(3)
Revaluations
— (20)— (20)
Interest effect and other
— 14 — 14 
As at December 31, 2023
$1 $188 $4 $193 
Current
— 
Non-current
— 188 191 
As at December 31, 2023
$1 $188 $4 $193 
As at January 1, 2024
$$188 $$193 
Additions31 — 17 48 
Use(26)— (15)(41)
Reversals
— (60)— (60)
Interest effect and other
— — 
As at December 31, 2024
$6 $134 $6 $146 
Current— 
Non-current134 139 
As at December 31, 2024$6 $134 $6 $146 
______________________________________________
(1)Related to personnel-related reorganization charges.
(2)In connection with our acquisition of WillowTree in January 2023, a provision for written put options to acquire the non-controlling interest in the WillowTree business retained by certain members of WillowTree management was established. On June 28, 2024, we entered into supplemental agreements with the employees beneficially holding the written put options which, among other revisions, supplemented the written put options with certain compensatory income, established a combined maximum payout for the written put options and such supplemental compensatory income, revised certain performance-based criteria based on the achievement of the financial performance of WillowTree and certain other TELUS Digital products and services, and sets the settlement to be 100% in subordinate voting shares of the Company. These changes to the written put options resulted in a gain on modification to the written put options and corresponding reduction of the provisions. During the year ended December 31, 2024, as a result of these changes to the written put options and our estimates of certain performance-based criteria, we recognized other income of $60 million (2023 - $20 million), included in changes in business combination-related provisions in our consolidated statements of income (loss) and comprehensive income (loss).
(3)Other provisions generally relate to legal and other activities that arise during the normal course of operations.