v3.19.2

intangible assets and goodwill (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2019
intangible assets and goodwill |
Schedule of intangible assets and goodwill |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Intangible |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | assets with |  |  |  |  |  |  |  |  |
|  | Intangible assets subject to amortization |  | indefinite lives |  |  |  |  |  |  |  |  |
|  | Customer contracts, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Total
|  | related customer |  |  |  |  | Access to |  | Assets |  |  |  |  |  |  |  | Total |  |  |  |  | intangible
|  | relationships and |  |  |  |  | rights-of-way |  | under |  |  |  |  | Spectrum |  | intangible |  |  |  |  | assets and
(millions) |  | subscriber base 1 |  | Software |  | and other |  | construction |  | Total |  | licences |  | assets |  | Goodwill 1, 2 |  | goodwill
AT COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at January 1, 2019 |  | $ | 616 |  | $ | 5,092 |  | $ | 103 |  | $ | 341 |  | $ | 6,152 |  | $ | 8,694 |  | $ | 14,846 |  | $ | 5,111 |  | $ | 19,957
Additions |  |  | — |  |  | 27 |  |  | 6 |  |  | 266 |  |  | 299 |  |  | 931 |  |  | 1,230 |  |  | — |  |  | 1,230
Additions arising from business acquisitions (b) |  |  | 62 |  |  | 49 |  |  | — |  |  | — |  |  | 111 |  |  | — |  |  | 111 |  |  | 170 |  |  | 281
Dispositions, retirements and other (including capitalized interest (see Note 9)) |  |  | (5) |  |  | (126) |  |  | (1) |  |  | — |  |  | (132) |  |  | 4 |  |  | (128) |  |  | (3) |  |  | (131)
Assets under construction put into service |  |  | — |  |  | 334 |  |  | — |  |  | (334) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Net foreign exchange differences |  |  | (6) |  |  | — |  |  | — |  |  | — |  |  | (6) |  |  | — |  |  | (6) |  |  | (26) |  |  | (32)
As at June 30, 2019 |  | $ | 667 |  | $ | 5,376 |  | $ | 108 |  | $ | 273 |  | $ | 6,424 |  | $ | 9,629 |  | $ | 16,053 |  | $ | 5,252 |  | $ | 21,305
ACCUMULATED AMORTIZATION |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at January 1, 2019 |  | $ | 226 |  | $ | 3,621 |  | $ | 65 |  | $ | — |  | $ | 3,912 |  | $ | — |  | $ | 3,912 |  | $ | 364 |  | $ | 4,276
Amortization |  |  | 28 |  |  | 280 |  |  | 2 |  |  | — |  |  | 310 |  |  | — |  |  | 310 |  |  | — |  |  | 310
Dispositions, retirements and other |  |  | (8) |  |  | (125) |  |  | (1) |  |  | — |  |  | (134) |  |  | — |  |  | (134) |  |  | — |  |  | (134)
As at June 30, 2019 |  | $ | 246 |  | $ | 3,776 |  | $ | 66 |  | $ | — |  | $ | 4,088 |  | $ | — |  | $ | 4,088 |  | $ | 364 |  | $ | 4,452
NET BOOK VALUE |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at December 31, 2018 |  | $ | 390 |  | $ | 1,471 |  | $ | 38 |  | $ | 341 |  | $ | 2,240 |  | $ | 8,694 |  | $ | 10,934 |  | $ | 4,747 |  | $ | 15,681
As at June 30, 2019 |  | $ | 421 |  | $ | 1,600 |  | $ | 42 |  | $ | 273 |  | $ | 2,336 |  | $ | 9,629 |  | $ | 11,965 |  | $ | 4,888 |  | $ | 16,853
| (1) |  | The opening balances of customer contracts, related customer relationships and subscriber base, and goodwill, have been adjusted as set out in (c).
| (2) |  | Accumulated amortization of goodwill is amortization recorded prior to 2002; there are no accumulated impairment losses in the accumulated amortization of goodwill.
Summary of acquisition-date fair values assigned to the assets acquired and liabilities assumed |
|  |  |  | Individually |  |  |
|  | Telecommunications |  | immaterial |  |  |
|  | business |  | transactions |  | Total 1
Assets |  |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Cash |  | $ | 2 |  | $ | 4 |  | $ | 6
Accounts receivable 2 |  |  | 5 |  |  | 7 |  |  | 12
Other |  |  | 1 |  |  | 3 |  |  | 4
|  |  | 8 |  |  | 14 |  |  | 22
Non-current assets |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  |  |  |  |  |  |  |
Owned assets |  |  | 6 |  |  | 33 |  |  | 39
Right-of-use lease assets |  |  | 2 |  |  | 2 |  |  | 4
Intangible assets subject to amortization 3 |  |  | 35 |  |  | 76 |  |  | 111
|  |  | 43 |  |  | 111 |  |  | 154
Total identifiable assets acquired |  |  | 51 |  |  | 125 |  |  | 176
Liabilities |  |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities |  |  | 19 |  |  | 9 |  |  | 28
Advance billings and customer deposits |  |  | 4 |  |  | 2 |  |  | 6
|  |  | 23 |  |  | 11 |  |  | 34
Non-current liabilities |  |  |  |  |  |  |  |  |
Long-term debt |  |  | 2 |  |  | 2 |  |  | 4
Deferred income taxes |  |  | 5 |  |  | 5 |  |  | 10
|  |  | 7 |  |  | 7 |  |  | 14
Total liabilities assumed |  |  | 30 |  |  | 18 |  |  | 48
Net identifiable assets acquired |  |  | 21 |  |  | 107 |  |  | 128
Goodwill |  |  | 91 |  |  | 79 |  |  | 170
Net assets acquired |  | $ | 112 |  | $ | 186 |  | $ | 298
Acquisition effected by way of: |  |  |  |  |  |  |  |  |
Cash consideration |  | $ | 62 |  | $ | 129 |  | $ | 191
Accounts payable and accrued liabilities |  |  | 12 |  |  | 13 |  |  | 25
Issue of TELUS Corporation Common Shares |  |  | 38 |  |  | 34 |  |  | 72
Pre-existing relationship effectively settled |  |  | — |  |  | 10 |  |  | 10
|  | $ | 112 |  | $ | 186 |  | $ | 298
| (1) |  | The purchase price allocation, primarily in respect of customer contracts, related customer relationships and leasehold interests and deferred income taxes, had not been finalized as of the date of issuance of these consolidated financial statements. As is customary in a business acquisition transaction, until the time of acquisition of control, we did not have full access to the books and records of the acquired businesses. Upon having sufficient time to review the books and records of the acquired businesses, we expect to finalize our purchase price allocations.
| (2) |  | The fair value of accounts receivable is equal to the gross contractual amounts receivable and reflects the best estimates at the acquisition dates of the contractual cash flows expected to be collected.
| (3) |  | Customer contracts and customer relationships (including those related to customer contracts) are generally expected to be amortized over periods of 8 years; software is expected to be amortized over a period of 5 years.
Summary of pro forma information of business acquisition operating results |
|  | Three months |  | Six months
Periods ended June 30, 2019 (millions except per share amounts) |  | As reported 1 |  | Pro forma 2 |  | As reported 1 |  | Pro forma 2
Operating revenues |  | $ | 3,597 |  | $ | 3,599 |  | $ | 7,103 |  | $ | 7,117
Net income |  | $ | 520 |  | $ | 520 |  | $ | 957 |  | $ | 953
Net income per Common Share |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 0.86 |  | $ | 0.86 |  | $ | 1.57 |  | $ | 1.57
Diluted |  | $ | 0.86 |  | $ | 0.86 |  | $ | 1.57 |  | $ | 1.57
| (1) |  | Operating revenues and net income for the three-month period ended June 30, 2019, include $10 and $2, respectively, in respect of the telecommunications business. Operating revenues and net income for the six-month period ended June 30, 2019, include $19 and $4, respectively, in respect of the telecommunications business.
| (2) |  | Pro forma amounts for the three-month and six-month periods ended June 30, 2019, reflect the acquired businesses. The results of the acquired businesses have been included in our Consolidated statements of income and other comprehensive income effective the dates of acquisition.

X
- Definition The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=F4301424&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of pro forma information of business acquisition operating results. + References No definition available. + Details
Name: | tu_DisclosureOfBusinessAcquisitionProFormaInformationTableTextBlock
Namespace Prefix: | tu_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration