advance billings and customer deposits (Tables)

12 Months Ended

Dec. 31, 2018


	December 31,		December 31,		January 1,
As at (millions)	2018		2017		2017
			(adjusted –
			Note 2(c))		(Note 2(c))
Advance billings	$	535	$	506	$	456
Deferred customer activation and connection fees		10		13		17
Customer deposits		13		21		15
Regulatory deferral accounts		—		1		8
Contract liabilities		558		541		496
Other		95		91		88
	$	653	$	632	$	584


Years ended December 31 (millions)	Note	2018		2017
Balance, beginning of period		$	780	$	732
Revenue deferred in previous period and recognized in current period			(689)		(670)
Net additions arising from operations			708		718
Regulatory deferral account drawdown			—		(7)
Additions arising from business combinations	18(b)		9		7
Balance, end of period		$	808	$	780
Current		$	715	$	691
Non-current	27
Deferred revenues			78		71
Deferred customer activation and connection fees			15		18
		$	808	$	780
Reconciliation of contract liabilities presented in the consolidated statements of financial position – current
Gross contract liabilities		$	715	$	691
Reclassification to contract assets for contracts with contract liabilities less than contract assets			(154)		(146)
Reclassification from contract assets for contracts with contract assets less than contract liabilities			(3)		(4)
		$	558	$	541