| | | | | | | | | | | | | June 30, | | December 31, | As at (millions) | | Note | | 2024 | | 2023 | Pension assets | | 15 | | $ | 321 | | $ | 316 | Unbilled customer finance receivables | | 4(a) | | | 570 | | | 637 | Derivative assets | | 4(d) | | | 121 | | | 179 | Deferred income taxes | | | | | 41 | | | 38 | Costs incurred to obtain or fulfill contracts with customers | | | | | 252 | | | 218 | Real estate joint venture advances | | 21(a) | | | 94 | | | 94 | Investments in real estate joint ventures | | 21(a) | | | 117 | | | 50 | Investments in associates | | 21(b) | | | 209 | | | 232 | Portfolio investments 1 | | | | | | | | | At fair value through net income | | | | | 53 | | | 42 | At fair value through other comprehensive income | | | | | 558 | | | 502 | Prepaid maintenance | | | | | 43 | | | 46 | Refundable security deposits and other | | | | | 140 | | | 139 | | | | | $ | 2,519 | | $ | 2,493 |
| 1 | Fair value measured at reporting date using significant other observable inputs (Level 2). |
The costs incurred to obtain and fulfill contracts with customers are set out in the following table: | | | | | | | | | | | | Costs incurred to | | | | | | Obtain | | | | | | | | contracts with | | Fulfill contracts | | | | (millions) | | customers | | with customers | | Total | Balance as at April 1, 2024 | | $ | 493 | | $ | 45 | | $ | 538 | Additions | | | 113 | | | 9 | | | 122 | Amortization | | | (85) | | | (3) | | | (88) | Balance as at June 30, 2024 | | $ | 521 | | $ | 51 | | $ | 572 | Balance as at January 1, 2024 | | $ | 476 | | $ | 39 | | $ | 515 | Additions | | | 211 | | | 17 | | | 228 | Amortization | | | (166) | | | (5) | | | (171) | Balance as at June 30, 2024 | | $ | 521 | | $ | 51 | | $ | 572 | Current 1 | | $ | 307 | | $ | 13 | | $ | 320 | Non-current | | | 214 | | | 38 | | | 252 | | | $ | 521 | | $ | 51 | | $ | 572 |
| 1 | Presented in the Consolidated statements of financial position as Prepaid expenses. |
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