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intangible assets and goodwill (Tables) | 12 Months Ended
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Dec. 31, 2018
intangible assets and goodwill |
Schedule of intangible assets and goodwill |
|  | Intangible assets subject to amortization |  | Intangible |  |  |  |  |  |  |  |  |
|  | Customer contracts, |  |  |  |  | Access to |  |  |  |  |  |  |  | assets with |  |  |  |  |  |  |  | Total
|  | related customer |  |  |  |  | rights- of- |  | Assets |  |  |  |  | indefinite lives |  | Total |  |  |  |  | intangible
|  | relationships and |  |  |  |  | way and |  | under |  |  |  |  | Spectrum |  | intangible |  |  |  |  | assets and
(millions) |  | subscriber base |  | Software |  | other |  | construction |  | Total |  | licences |  | assets |  | Goodwill 1 |  | goodwill
At cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at January 1, 2017 |  | $ | 485 |  | $ | 4,295 |  | $ | 93 |  | $ | 212 |  | $ | 5,085 |  | $ | 8,693 |  | $ | 13,778 |  | $ | 4,151 |  | $ | 17,929
Additions |  |  | — |  |  | 74 |  |  | 5 |  |  | 538 |  |  | 617 |  |  | — |  |  | 617 |  |  | — |  |  | 617
Additions arising from business acquisitions |  |  | 134 |  |  | 101 |  |  | — |  |  | — |  |  | 235 |  |  | — |  |  | 235 |  |  | 452 |  |  | 687
Dispositions, retirements and other |  |  | (61) |  |  | (209) |  |  | (1) |  |  | — |  |  | (271) |  |  | — |  |  | (271) |  |  | — |  |  | (271)
Assets under construction put into service |  |  | — |  |  | 406 |  |  | — |  |  | (406) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Net foreign exchange differences |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (3) |  |  | (3)
As at December 31, 2017 |  |  | 558 |  |  | 4,667 |  |  | 97 |  |  | 344 |  |  | 5,666 |  |  | 8,693 |  |  | 14,359 |  |  | 4,600 |  |  | 18,959
Additions |  |  | — |  |  | 69 |  |  | 5 |  |  | 582 |  |  | 656 |  |  | 1 |  |  | 657 |  |  | — |  |  | 657
Additions arising from business acquisitions (b) |  |  | 219 |  |  | 19 |  |  | — |  |  | — |  |  | 238 |  |  | — |  |  | 238 |  |  | 456 |  |  | 694
Dispositions, retirements and other |  |  | (138) |  |  | (248) |  |  | 1 |  |  | — |  |  | (385) |  |  | — |  |  | (385) |  |  | — |  |  | (385)
Assets under construction put into service |  |  | — |  |  | 585 |  |  | — |  |  | (585) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Net foreign exchange differences |  |  | (1) |  |  | — |  |  | — |  |  | — |  |  | (1) |  |  | — |  |  | (1) |  |  | 41 |  |  | 40
As at December 31, 2018 |  | $ | 638 |  | $ | 5,092 |  | $ | 103 |  | $ | 341 |  | $ | 6,174 |  | $ | 8,694 |  | $ | 14,868 |  | $ | 5,097 |  | $ | 19,965
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at January 1, 2017 |  | $ | 323 |  | $ | 3,032 |  | $ | 59 |  | $ | — |  | $ | 3,414 |  | $ | — |  | $ | 3,414 |  | $ | 364 |  | $ | 3,778
Amortization |  |  | 48 |  |  | 500 |  |  | 4 |  |  | — |  |  | 552 |  |  | — |  |  | 552 |  |  | — |  |  | 552
Dispositions, retirements and other |  |  | (61) |  |  | (202) |  |  | (2) |  |  | — |  |  | (265) |  |  | — |  |  | (265) |  |  | — |  |  | (265)
As at December 31, 2017 |  |  | 310 |  |  | 3,330 |  |  | 61 |  |  | — |  |  | 3,701 |  |  | — |  |  | 3,701 |  |  | 364 |  |  | 4,065
Amortization |  |  | 56 |  |  | 538 |  |  | 4 |  |  | — |  |  | 598 |  |  | — |  |  | 598 |  |  | — |  |  | 598
Dispositions, retirements and other |  |  | (140) |  |  | (247) |  |  | — |  |  | — |  |  | (387) |  |  | — |  |  | (387) |  |  | — |  |  | (387)
As at December 31, 2018 |  | $ | 226 |  | $ | 3,621 |  | $ | 65 |  | $ | — |  | $ | 3,912 |  | $ | — |  | $ | 3,912 |  | $ | 364 |  | $ | 4,276
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at December 31, 2017 |  | $ | 248 |  | $ | 1,337 |  | $ | 36 |  | $ | 344 |  | $ | 1,965 |  | $ | 8,693 |  | $ | 10,658 |  | $ | 4,236 |  | $ | 14,894
As at December 31, 2018 |  | $ | 412 |  | $ | 1,471 |  | $ | 38 |  | $ | 341 |  | $ | 2,262 |  | $ | 8,694 |  | $ | 10,956 |  | $ | 4,733 |  | $ | 15,689
| 1 |  | Accumulated amortization of goodwill is amortization recorded prior to 2002; there are no accumulated impairment losses in the accumulated amortization of goodwill. The goodwill additions arising from business acquisitions for the year ended December 31, 2017, have been adjusted as set out in (c).
Summary of acquisition-date fair values assigned to the assets acquired and liabilities assumed |
|  | Home and business security-related |  |  |  |  | TELUS Health-related |  |  |  |  |  |
|  |  |  | Individually |  |  |  | Xavient |  | Medisys |  | Individually |  |  |  |  | Individually |  |  |
|  | AlarmForce |  | immaterial |  |  |  |  | Information |  | Health |  | immaterial |  |  |  |  | immaterial |  |  |
As at acquisition-date fair values (millions) |  | Industries |  | transactions |  | Total |  | Systems |  | Group Inc. 1 |  | transactions |  | Total |  | transactions |  | Total
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash |  | $ | — |  | $ | 1 |  | $ | 1 |  | $ | 8 |  | $ | 3 |  | $ | — |  | $ | 3 |  | $ | — |  | $ | 12
Accounts receivable 2 |  |  | — |  |  | — |  |  | — |  |  | 33 |  |  | 15 |  |  | 2 |  |  | 17 |  |  | 4 |  |  | 54
Other |  |  | 1 |  |  | — |  |  | 1 |  |  | 3 |  |  | 2 |  |  | — |  |  | 2 |  |  | — |  |  | 6
|  |  | 1 |  |  | 1 |  |  | 2 |  |  | 44 |  |  | 20 |  |  | 2 |  |  | 22 |  |  | 4 |  |  | 72
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Buildings and leasehold improvements |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 12 |  |  | — |  |  | 12 |  |  | — |  |  | 13
Other |  |  | 1 |  |  | — |  |  | 1 |  |  | 5 |  |  | 3 |  |  | — |  |  | 3 |  |  | 4 |  |  | 13
Intangible assets subject to amortization 3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer contracts and related customer relationships |  |  | 13 |  |  | 13 |  |  | 26 |  |  | 100 |  |  | 72 |  |  | 10 |  |  | 82 |  |  | 11 |  |  | 219
Software |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4 |  |  | 10 |  |  | 14 |  |  | 5 |  |  | 19
Other |  |  | — |  |  | — |  |  | — |  |  | 4 |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | 5
|  |  | 14 |  |  | 13 |  |  | 27 |  |  | 110 |  |  | 92 |  |  | 20 |  |  | 112 |  |  | 20 |  |  | 269
Total identifiable assets acquired |  |  | 15 |  |  | 14 |  |  | 29 |  |  | 154 |  |  | 112 |  |  | 22 |  |  | 134 |  |  | 24 |  |  | 341
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term borrowings |  |  | — |  |  | — |  |  | — |  |  | 6 |  |  | 62 |  |  | — |  |  | 62 |  |  | — |  |  | 68
Accounts payable and accrued liabilities |  |  | — |  |  | — |  |  | — |  |  | 29 |  |  | 13 |  |  | — |  |  | 13 |  |  | 4 |  |  | 46
Advance billings and customer deposits |  |  | 1 |  |  | 1 |  |  | 2 |  |  | — |  |  | 5 |  |  | 1 |  |  | 6 |  |  | 1 |  |  | 9
Provisions |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | 2 |  |  | — |  |  | 2
|  |  | 1 |  |  | 1 |  |  | 2 |  |  | 35 |  |  | 82 |  |  | 1 |  |  | 83 |  |  | 5 |  |  | 125
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provisions |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | 1
Other long-term liabilities |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 8 |  |  | — |  |  | 8 |  |  | — |  |  | 10
Deferred income taxes |  |  | 1 |  |  | 3 |  |  | 4 |  |  | — |  |  | 20 |  |  | — |  |  | 20 |  |  | — |  |  | 24
|  |  | 1 |  |  | 3 |  |  | 4 |  |  | 2 |  |  | 29 |  |  | — |  |  | 29 |  |  | — |  |  | 35
Total liabilities assumed |  |  | 2 |  |  | 4 |  |  | 6 |  |  | 37 |  |  | 111 |  |  | 1 |  |  | 112 |  |  | 5 |  |  | 160
Net identifiable assets acquired |  |  | 13 |  |  | 10 |  |  | 23 |  |  | 117 |  |  | 1 |  |  | 21 |  |  | 22 |  |  | 19 |  |  | 181
Goodwill |  |  | 55 |  |  | 47 |  |  | 102 |  |  | 244 |  |  | 83 |  |  | 16 |  |  | 99 |  |  | 11 |  |  | 456
Net assets acquired |  | $ | 68 |  | $ | 57 |  | $ | 125 |  | $ | 361 |  | $ | 84 |  | $ | 37 |  | $ | 121 |  | $ | 30 |  | $ | 637
Acquisition effected by way of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash consideration |  | $ | 68 |  | $ | 54 |  | $ | 122 |  | $ | 125 |  | $ | 3 |  | $ | 29 |  | $ | 32 |  | $ | 11 |  | $ | 290
Accounts payable and accrued liabilities |  |  | — |  |  | 3 |  |  | 3 |  |  | 15 |  |  | 2 |  |  | 3 |  |  | 5 |  |  | — |  |  | 23
Provisions |  |  | — |  |  | — |  |  | — |  |  | 202 |  |  | — |  |  | 5 |  |  | 5 |  |  | — |  |  | 207
Issue of TELUS Corporation Common Shares |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 79 |  |  | — |  |  | 79 |  |  | 19 |  |  | 98
Issue of shares by a subsidiary to a non-controlling interest |  |  | — |  |  | — |  |  | — |  |  | 19 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 19
|  | $ | 68 |  | $ | 57 |  | $ | 125 |  | $ | 361 |  | $ | 84 |  | $ | 37 |  | $ | 121 |  | $ | 30 |  | $ | 637
| 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 Medisys Health Group Inc.Upon having sufficient time to review the books and records of Medisys Health Group Inc.,we expect to finalize our purchase price allocation.
| 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 expected to be amortized over periods of 6 to 10 years; software is expected to be amortized over a period of 5 years.
Summary of pro forma information of business acquisition operating results |
Year ended December 31, 2018 (millions except per share amounts) |  | As reported 1 |  | Pro forma 2
Operating revenues |  | $ | 14,368 |  | $ | 14,468
Net income |  | $ | 1,624 |  | $ | 1,628
Net income per Common Share |  |  |  |  |  |
Basic |  | $ | 2.68 |  | $ | 2.68
Diluted |  | $ | 2.68 |  | $ | 2.68
| 1 |  | Operating revenues and net income for the year ended December 31, 2018, include: $17 and $NIL, respectively, in respect of AlarmForce Industries; $166 and $2, respectively, in respect of Xavient Information Systems; and $48 and $NIL, respectively, in respect of Medisys Health Group Inc.
| 2 |  | Pro forma amounts for the year ended December 31, 2018, 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.
Schedule of carrying values of intangible assets with indefinite lives and goodwill |
|  | Intangible assets with |  |  |  |  |  |  |  |  |  |  |  |
|  | indefinite lives |  | Goodwill |  | Total
As at December 31 (millions) |  | 2018 |  | 2017 |  | 2018 |  | 2017 1 |  | 2018 |  | 2017
Wireless |  | $ | 8,694 |  | $ | 8,693 |  | $ | 2,861 |  | $ | 2,860 |  | $ | 11,555 |  | $ | 11,553
Wireline |  |  | — |  |  | — |  |  | 1,872 |  |  | 1,376 |  |  | 1,872 |  |  | 1,376
|  | $ | 8,694 |  | $ | 8,693 |  | $ | 4,733 |  | $ | 4,236 |  | $ | 13,427 |  | $ | 12,929

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