XML 106 R12.htm IDEA: XBRL DOCUMENT
v3.10.0.1

revenue from contracts with customers | 12 Months Ended
--- | ---
Dec. 31, 2018
revenue from contracts with customers |
revenue from contracts with customers | 6 revenue from contracts with customers (a) Revenues In the determination of the minimum transaction prices in contracts with customers, amounts are allocated to fulfilling, or completion of fulfilling, future contracted performance obligations. These unfulfilled, or partially unfulfilled, future contracted performance obligations are largely in respect of services to be provided over the duration of the contract. The following table sets out our aggregate estimated minimum transaction prices allocated to remaining unfulfilled, or partially unfulfilled, future contracted performance obligations and the timing of when we might expect to recognize the associated revenues; actual amounts could differ from these estimates due to a variety of factors, including the unpredictable nature of: customer behaviour; industry regulation; the economic environments in which we operate; and competitor behaviour.
As at December 31 (millions) |  | 2018 |  | 2017
Estimated minimum transaction price allocated to remaining unfulfilled, or partially unfulfilled, performance obligations to be recognized as revenue in a future period 1, 2 |  |  |  |  |  |
During the 12-month period ending one year hence |  | $ | 2,306 |  | $ | 2,075
During the 12-month period ending two years hence |  |  | 933 |  |  | 856
Thereafter |  |  | 24 |  |  | 24
|  | $ | 3,263 |  | $ | 2,955
| 1 |  | Excludes constrained variable consideration amounts, amounts arising from contracts originally expected to have a duration of one year or less and, as a permitted practical expedient, amounts arising from contracts that are not affected by revenue recognition timing differences arising from transaction price allocation or from contracts under which we may recognize and bill revenue in an amount that corresponds directly with our completed performance obligations.
| 2 |  | IFRS-IASB requires the explanation of when we expect to recognize as revenue the amounts disclosed as the estimated minimum transaction price allocated to remaining unfulfilled, or partially unfulfilled, performance obligations. The estimated amounts disclosed are based upon contractual terms and maturities. Actual minimum transaction price revenues recognized, and the timing thereof, will differ from these estimates primarily due to the frequency with which the actual durations of contracts with customers do not match their contractual maturities.
(b) Accounts receivable
|  |  |  | December 31, |  | December 31, |  | January 1,
As at (millions) |  | Note |  | 2018 |  | 2017 |  | 2017
Customer accounts receivable |  |  |  |  |  |  |  |  |  |  |
As previously reported |  |  |  | $ | 1,263 |  | $ | 1,221 |  | $ | 1,217
Transitional amount |  | 2(c) |  |  | — |  |  | (9) |  |  | (9)
As adjusted |  |  |  |  | 1,263 |  |  | 1,212 |  |  | 1,208
Accrued receivables – customer |  |  |  |  | 175 |  |  | 143 |  |  | 131
Allowance for doubtful accounts |  | 4(b) |  |  | (53) |  |  | (43) |  |  | (54)
|  |  |  |  | 1,385 |  |  | 1,312 |  |  | 1,285
Accrued receivables – other |  |  |  |  | 215 |  |  | 302 |  |  | 177
|  |  |  | $ | 1,600 |  | $ | 1,614 |  | $ | 1,462
(c) Contract assets
Years ended December 31 (millions) |  | Note |  | 2018 |  | 2017
Balance, beginning of period |  |  |  | $ | 1,303 |  | $ | —
Transitional amount |  | 2(c) |  |  | — |  |  | 1,205
As adjusted |  |  |  |  | 1,303 |  |  | 1,205
Net additions arising from operations |  |  |  |  | 1,455 |  |  | 1,270
Amounts billed in period and thus reclassified to accounts receivable 1 |  |  |  |  | (1,284) |  |  | (1,166)
Change in impairment allowance, net |  | 4(b) |  |  | (1) |  |  | (3)
Other |  |  |  |  | 2 |  |  | (3)
Balance, end of period |  |  |  | $ | 1,475 |  | $ | 1,303
To be billed and thus reclassified to accounts receivable during: |  |  |  |  |  |  |  |
The 12-month period ending one year hence |  |  |  | $ | 1,017 |  | $ | 907
The 12-month period ending two years hence |  |  |  |  | 444 |  |  | 385
Thereafter |  |  |  |  | 14 |  |  | 11
Balance, end of period |  |  |  | $ | 1,475 |  | $ | 1,303
Reconciliation of contract assets presented in the Consolidated statements of financial position – current |  |  |  |  |  |  |  |
Gross contract assets |  |  |  | $ | 1,017 |  | $ | 907
Reclassification to contract liabilities of contracts with contract assets less than contract liabilities |  | 24 |  |  | (3) |  |  | (4)
Reclassification from contract liabilities of contracts with contract liabilities less than contract assets |  | 24 |  |  | (154) |  |  | (146)
|  |  |  | $ | 860 |  | $ | 757
| 1 |  | For the year ended December 31, 2018, amounts billed for our wireless segment and reclassified to accounts receivable totalled $1,180 (2017 – $1,060).

X
- Definition The entire disclosure for revenue from contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=sect_Presentation&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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