advance billings and customer deposits (Tables)

6 Months Ended

Jun. 30, 2018

advance billings and customer deposits

Disclosure of advance billings and customer accounts

As at (millions)	June 30, 2018		December 31, 2017		January 1, 2017
			(adjusted – Note 2(c))		(Note 2(c))
Advance billings	$	517	$	506	$	456
Deferred customer activation and connection fees	11		13		17
Customer deposits	15		21		15
Regulatory deferral accounts	1		1		8
Contract liabilities	544		541		496
Other	75		91		88
	$	619	$	632	$	584

Schedule of changes in contract liabilities

		Three-month periods ended June 30						Six-month periods ended June 30						Year ended December 31,
(millions)	Note	2018			2017			2018			2017			2017
Balance, beginning of period		$	788		$	777		$	780		$	732		$	732
Revenue deferred in previous period and recognized in current period		(637		)	(626		)	(689		)	(670		)	(670		)
Net additions arising from operations		628			633			686			723			718
Regulatory deferral account drawdown		—			(1		)	—			(3		)	(7		)
Additions arising from business combinations		1			5			3			6			7
Balance, end of period		$	780		$	788		$	780		$	788		$	780
Current								$	691		$	700		$	691
Non-current	27
Deferred revenues								72			67			71
Deferred customer activation and connection fees								17			21			18
								$	780		$	788		$	780
Reconciliation of contract liabilities presented in the consolidated statements of financial position — current
Gross contract liabilities								$	691		$	700		$	691
Reclassification to contract assets for contracts with contract liabilities less than contract assets								(142		)	(143		)	(146		)
Reclassification from contract assets for contracts with contract assets less than contract liabilities								(5		)	(5		)	(4		)
								$	544		$	552		$	541