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Significant accounting policies (Tables)
 12 Months Ended
Dec. 31, 2021
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]  
Disclosure of detailed information about property, plant and equipment
ESTIMATED USEFUL LIFE
Property, plant and equipment
Network infrastructure and equipment
2 to 50 years
Buildings
5 to 50 years
Finite-life intangible assets
Software
2 to 12 years
Customer relationships
2 to 26 years
Program and feature film rights
Up to 5 years
FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE
NETWORK
INFRASTRUCTURE
AND EQUIPMENT (1)
LAND AND
BUILDINGS (1)
 ASSETS UNDER
CONSTRUCTION		 TOTAL
COST  
January 1, 2021   69,477  7,832  1,889  79,198 
Additions   2,643  326  2,515  5,484 
Acquired through business combinations   2  12  —  14 
Transfers   358  771  (2,163) (1,034)
Retirements and disposals   (1,550) (37) —  (1,587)
Impairment losses recognized in earnings 7 (4) (15) —  (19)
Reclassified to assets held for sale 16 (3) —  —  (3)
December 31, 2021   70,923  8,889  2,241  82,053 
ACCUMULATED DEPRECIATION  
January 1, 2021   47,563  4,122  —  51,685 
Depreciation   3,220  407  —  3,627 
Retirements and disposals   (1,515) (27) —  (1,542)
Transfers (95) 191  —  96 
Reclassified to assets held for sale 16 (1) —  —  (1)
Other   (50) 3  —  (47)
December 31, 2021   49,122  4,696  —  53,818 
NET CARRYING AMOUNT  
January 1, 2021   21,914  3,710  1,889  27,513 
December 31, 2021   21,801  4,193  2,241  28,235 
(1)Includes right-of-use assets. See Note 18, Leases, for additional details.
FOR THE YEAR ENDED DECEMBER 31, 2020 NOTE
NETWORK
INFRASTRUCTURE
AND EQUIPMENT (1)
LAND AND
BUILDINGS (1)
 ASSETS UNDER
CONSTRUCTION		 TOTAL
COST              
January 1, 2020   67,597  8,079  1,687  77,363 
Additions   2,414  247  2,071  4,732 
Acquired through business combinations   2  5  —  7 
Transfers   964  49  (1,825) (812)
Retirements and disposals   (1,348) (54) (32) (1,434)
Impairment losses recognized in earnings 7 (17) (9) (1) (27)
Discontinued operations 37 (135) (485) (11) (631)
December 31, 2020   69,477  7,832  1,889  79,198 
ACCUMULATED DEPRECIATION              
January 1, 2020   45,914  3,813  —  49,727 
Depreciation   3,035  440  —  3,475 
Retirements and disposals   (1,268) (54) —  (1,322)
Discontinued operations 37 (70) (77) —  (147)
Other   (48) —  —  (48)
December 31, 2020   47,563  4,122  —  51,685 
NET CARRYING AMOUNT              
January 1, 2020   21,683  4,266  1,687  27,636 
December 31, 2020   21,914  3,710  1,889  27,513 
(1)Includes right-of-use assets. See Note 18, Leases, for additional details.
Disclosure of detailed information about intangible assets
ESTIMATED USEFUL LIFE
Property, plant and equipment
Network infrastructure and equipment
2 to 50 years
Buildings
5 to 50 years
Finite-life intangible assets
Software
2 to 12 years
Customer relationships
2 to 26 years
Program and feature film rights
Up to 5 years
FINITE-LIFE INDEFINITE-LIFE
FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE SOFTWARE CUSTOMER
RELATION-
SHIPS		 PROGRAM
AND FEATURE
FILM RIGHTS		 OTHER TOTAL BRANDS
SPECTRUM
AND OTHER
LICENCES (1)
 BROADCAST
LICENCES		 TOTAL TOTAL INTANGIBLE ASSETS
COST
January 1, 2021 9,169  1,736  645  469  12,019  2,409  3,701  1,730  7,840  19,859 
Additions 361  —  1,034  19  1,414  —  2,085  —  2,085  3,499 
Acquired through business combinations —  —  —  52  52  —  —  —  —  52 
Transfers 1,154  —  —  (125) 1,029  —  —  —  —  1,029 
Retirements and disposals (1,089) —  —  (11) (1,100) —  —  —  —  (1,100)
Impairment losses recognized in earnings 7 (28) —  —  —  (28) —  —  (150) (150) (178)
Amortization included in operating costs —  —  (1,048) —  (1,048) —  —  —  —  (1,048)
Reclassified to assets held for sale 16 (2) —  —  —  (2) —  —  —  —  (2)
December 31, 2021 9,565  1,736  631  404  12,336  2,409  5,786  1,580  9,775  22,111 
ACCUMULATED AMORTIZATION
January 1, 2021 5,644  878  —  235  6,757  —  —  —  —  6,757 
Amortization 851  91  —  40  982  —  —  —  —  982 
Retirements and disposals (1,087) —  —  (11) (1,098) —  —  —  —  (1,098)
Transfers —  —  —  (99) (99) —  —  —  —  (99)
Reclassified to assets held for sale 16 (1) —  —  —  (1) —  —  —  —  (1)
December 31, 2021 5,407  969  —  165  6,541  —  —  —  —  6,541 
NET CARRYING AMOUNT
January 1, 2021 3,525  858  645  234  5,262  2,409  3,701  1,730  7,840  13,102 
December 31, 2021 4,158  767  631  239  5,795  2,409  5,786  1,580  9,775  15,570 
(1)On December 17, 2021, Bell Mobility Inc. (Bell Mobility) acquired 271 licences in a number of urban and rural markets for 678 million megahertz per population (MHz-Pop) of 3500 MHz spectrum for $2.07 billion.
FINITE-LIFE INDEFINITE-LIFE
FOR THE YEAR ENDED DECEMBER 31, 2020 NOTE SOFTWARE CUSTOMER
RELATION-
SHIPS		 PROGRAM
AND FEATURE
FILM RIGHTS		 OTHER TOTAL BRANDS SPECTRUM
AND OTHER
LICENCES		 BROADCAST
LICENCES		 TOTAL TOTAL INTANGIBLE ASSETS
COST
January 1, 2020 10,522  2,017  716  489  13,744  2,409  3,586  2,026  8,021  21,765 
Additions 344  —  874  41  1,259  —  116  —  116  1,375 
Acquired through business combinations 1  —  10  —  11  —  —  —  —  11 
Transfers 810  —  —  —  810  —  —  —  —  810 
Retirements and disposals (2,479) —  —  (36) (2,515) —  —  —  —  (2,515)
Impairment losses recognized in earnings 7 (13) —  (110) (25) (148) —  (1) (296) (297) (445)
Amortization included in operating costs —  —  (845) —  (845) —  —  —  —  (845)
Discontinued operations 37 (16) (281) —  —  (297) —  —  —  —  (297)
December 31, 2020 9,169  1,736  645  469  12,019  2,409  3,701  1,730  7,840  19,859 
ACCUMULATED AMORTIZATION
January 1, 2020 7,345  839  —  229  8,413  —  —  —  —  8,413 
Amortization 787  99  —  43  929  —  —  —  —  929 
Retirements and disposals (2,480) —  —  (37) (2,517) —  —  —  —  (2,517)
Discontinued operations 37 (8) (60) —  —  (68) —  —  —  —  (68)
December 31, 2020 5,644  878  —  235  6,757  —  —  —  —  6,757 
NET CARRYING AMOUNT
January 1, 2020 3,177  1,178  716  260  5,331  2,409  3,586  2,026  8,021  13,352 
December 31, 2020 3,525  858  645  234  5,262  2,409  3,701  1,730  7,840  13,102 
Disclosure of future changes to accounting standards
The following amended accounting standards issued by the IASB have an effective date after December 31, 2021 and have not yet been adopted by BCE.
STANDARD DESCRIPTION IMPACT EFFECTIVE DATE
Onerous Contracts – Cost of Fulfilling a Contract, Amendments to IAS 37 – Provisions, Contingent Liabilities and Contingent Assets These amendments clarify which costs should be included in determining the cost of fulfilling a contract when assessing whether a contract is onerous. These amendments will not have a significant impact on our financial statements. Effective for annual reporting periods beginning on or after January 1, 2022.
Disclosure of Accounting Policies - Amendments to IAS 1 - Presentation of Financial Statements These amendments require that entities disclose material accounting policies, as defined, instead of significant accounting policies. We are currently assessing the impact of these amendments on the disclosure of our accounting policies. Effective for annual reporting periods beginning on or after January 1, 2023. Early application is permitted.