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Segmented information | 6 Months Ended
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Jun. 30, 2019
Operating Segments [Abstract] |
Segmented information |
Note 4 Segmented information
Our results are reported in three segments: Bell Wireless, Bell Wireline and Bell Media. Our segments reflect how we manage our business and how we classify our operations for planning and measuring performance. To align with changes in how we manage our business and assess performance, the operating results of The Source (Bell) Electronics Inc. (The Source) are now entirely included within our Wireless segment effective January 1, 2019, with prior periods restated for comparative purposes. Previously, The Source’s results were included within our Wireless and Wireline segments. The following tables present financial information by segment for the three month periods ended June 30, 2019 and 2018.
FOR THE THREE MONTH PERIOD ENDED JUNE 30, 2019 | NOTE | BELL WIRELESS |  | BELL WIRELINE |  | BELL MEDIA |  | INTER- SEGMENT ELIMINA- TIONS |  | BCE |
Operating revenues |  |  |  |  |  |
External customers |  | 2,175 |  | 3,018 |  | 737 |  | — |  | 5,930 |
Inter-segment |  | 14 |  | 70 |  | 105 |  | (189 | ) | — |
Total operating revenues |  | 2,189 |  | 3,088 |  | 842 |  | (189 | ) | 5,930 |
Operating costs | 5 | (1,209 | ) | (1,727 | ) | (588 | ) | 189 |  | (3,335 | )
Segment profit (1) |  | 980 |  | 1,361 |  | 254 |  | — |  | 2,595 |
Severance, acquisition and other costs | 6 |  |  |  |  | (39 | )
Depreciation and amortization |  |  |  |  |  | (1,111 | )
Finance costs |  |  |  |  |  |
Interest expense |  |  |  |  |  | (281 | )
Interest on post-employment benefit obligations | 10 |  |  |  |  | (15 | )
Other expense | 7 |  |  |  |  | (56 | )
Income taxes |  |  |  |  |  | (276 | )
Net earnings |  |  |  |  |  | 817 |
(1) The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs.
FOR THE THREE MONTH PERIOD ENDED JUNE 30, 2018 | NOTE | BELL WIRELESS |  | BELL WIRELINE |  | BELL MEDIA |  | INTER- SEGMENT ELIMINA- TIONS |  | BCE |
Operating revenues |  |  |  |  |  |
| External customers |  | 2,107 |  | 3,002 |  | 677 |  | — |  | 5,786 |
| Inter-segment |  | 14 |  | 59 |  | 114 |  | (187 | ) | — |
Total operating revenues |  | 2,121 |  | 3,061 |  | 791 |  | (187 | ) | 5,786 |
Operating costs | 5 | (1,229 | ) | (1,728 | ) | (586 | ) | 187 |  | (3,356 | )
Segment profit (1) |  | 892 |  | 1,333 |  | 205 |  | — |  | 2,430 |
Severance, acquisition and other costs | 6 |  |  |  |  | (24 | )
Depreciation and amortization |  |  |  |  |  | (1,008 | )
Finance costs |  |  |  |  |  |
| Interest expense |  |  |  |  |  | (246 | )
| Interest on post-employment benefit obligations | 10 |  |  |  |  | (17 | )
Other expense | 7 |  |  |  |  | (88 | )
Income taxes |  |  |  |  |  | (292 | )
Net earnings |  |  |  |  |  | 755 |
(1) The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs. The following tables present financial information by segment for the six month periods ended June 30, 2019 and 2018.
FOR THE SIX MONTH PERIOD ENDED JUNE 30, 2019 | NOTE | BELL WIRELESS |  | BELL WIRELINE |  | BELL MEDIA |  | INTER- SEGMENT ELIMINA- TIONS |  | BCE |
Operating revenues |  |  |  |  |  |
External customers |  | 4,274 |  | 6,013 |  | 1,377 |  | — |  | 11,664 |
Inter-segment |  | 27 |  | 139 |  | 210 |  | (376 | ) | — |
Total operating revenues |  | 4,301 |  | 6,152 |  | 1,587 |  | (376 | ) | 11,664 |
Operating costs | 5 | (2,416 | ) | (3,452 | ) | (1,168 | ) | 376 |  | (6,660 | )
Segment profit (1) |  | 1,885 |  | 2,700 |  | 419 |  | — |  | 5,004 |
Severance, acquisition and other costs | 6 |  |  |  |  | (63 | )
Depreciation and amortization |  |  |  |  |  | (2,214 | )
Finance costs |  |  |  |  |  |
Interest expense |  |  |  |  |  | (564 | )
Interest on post-employment benefit obligations | 10 |  |  |  |  | (31 | )
Other income | 7 |  |  |  |  | 45 |
Income taxes |  |  |  |  |  | (569 | )
Net earnings |  |  |  |  |  | 1,608 |
(1) The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs.
FOR THE SIX MONTH PERIOD ENDED JUNE 30, 2018 | NOTE | BELL WIRELESS |  | BELL WIRELINE |  | BELL MEDIA |  | INTER- SEGMENT ELIMINA- TIONS |  | BCE |
Operating revenues |  |  |  |  |  |
| External customers |  | 4,115 |  | 5,953 |  | 1,308 |  | — |  | 11,376 |
| Inter-segment |  | 27 |  | 117 |  | 232 |  | (376 | ) | — |
Total operating revenues |  | 4,142 |  | 6,070 |  | 1,540 |  | (376 | ) | 11,376 |
Operating costs | 5 | (2,439 | ) | (3,424 | ) | (1,205 | ) | 376 |  | (6,692 | )
Segment profit (1) |  | 1,703 |  | 2,646 |  | 335 |  | — |  | 4,684 |
Severance, acquisition and other costs | 6 |  |  |  |  | (24 | )
Depreciation and amortization |  |  |  |  |  | (2,000 | )
Finance costs |  |  |  |  |  |
| Interest expense |  |  |  |  |  | (486 | )
| Interest on post-employment benefit obligations | 10 |  |  |  |  | (34 | )
Other expense | 7 |  |  |  |  | (149 | )
Income taxes |  |  |  |  |  | (527 | )
Net earnings |  |  |  |  |  | 1,464 |
(1) The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs. Revenues by services and products
| THREE MONTHS | SIX MONTHS
FOR THE PERIOD ENDED JUNE 30 | 2019 |  | 2018 |  | 2019 |  | 2018 |
Services(1) |  |  |  |
Wireless | 1,606 |  | 1,566 |  | 3,160 |  | 3,068 |
Data | 1,929 |  | 1,869 |  | 3,814 |  | 3,689 |
Voice | 897 |  | 953 |  | 1,804 |  | 1,901 |
Media | 737 |  | 677 |  | 1,377 |  | 1,308 |
Other services | 62 |  | 64 |  | 121 |  | 127 |
Total services | 5,231 |  | 5,129 |  | 10,276 |  | 10,093 |
Products(2) |  |  |  |
Wireless | 569 |  | 541 |  | 1,114 |  | 1,047 |
Data | 120 |  | 98 |  | 253 |  | 202 |
Equipment and other | 10 |  | 18 |  | 21 |  | 34 |
Total products | 699 |  | 657 |  | 1,388 |  | 1,283 |
Total operating revenues | 5,930 |  | 5,786 |  | 11,664 |  | 11,376 |
(1) Our service revenues are generally recognized over time. (2) Our product revenues are generally recognized at a point in time.

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- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
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