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Adoption of IFRS 15 | 12 Months Ended
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Dec. 31, 2018
Revenue From Contract With Customer1 [Abstract] |
Adoption of IFRS 15 |
Note 13 | Contract assets and liabilities
The table below provides a reconciliation of the significant changes in the contract assets and the contract liabilities balances.
| Contract Assets (1) | Contract liabilities
FOR THE YEAR ENDED DECEMBER 31 | 2018 |  | 2017 |  | 2018 |  | 2017 |
Opening balance, January 1 | 1,263 |  | 1,121 |  | 894 |  | 848 |
Revenue recognized included in contract liabilities at the beginning of the year | — |  | — |  | (625 | ) | (634 | )
Revenue recognized from contract liabilities included in contract assets at the beginning of the year | 154 |  | 139 |  | — |  | — |
Increase in contract liabilities during the year | — |  | — |  | 628 |  | 658 |
Increase in contract liabilities included in contract assets during the year | (168 | ) | (144 | ) | — |  | — |
Increase in contract assets from revenue recognized during the year | 1,770 |  | 1,483 |  | — |  | — |
Contract assets transferred to trade receivables | (1,321 | ) | (1,172 | ) | — |  | — |
Acquisitions | — |  | 50 |  | 13 |  | 29 |
Contract terminations transferred to trade receivables | (219 | ) | (207 | ) | (4 | ) | (2 | )
Other | 14 |  | (7 | ) | (7 | ) | (5 | )
Ending balance, December 31 | 1,493 |  | 1,263 |  | 899 |  | 894 |
(1) Net of allowance for doubtful accounts of $91 million, $96 million and $92 million at December 31,2018, December 31, 2017 and January 1, 2017, respectively. See Note 26, Financial and capital management , for additional details.
Note 14 | Contract costs
The table below provides a reconciliation of the contract costs balance.
FOR THE YEAR ENDED DECEMBER 31 | 2018 |  | 2017 |
Opening balance, January 1 | 636 |  | 618 |
Incremental costs of obtaining a contract and contract fulfillment costs | 567 |  | 526 |
Amortization included in operating costs | (477 | ) | (508 | )
Impairment charges included in operating costs | (19 | ) | — |
Ending balance, December 31 | 707 |  | 636 |
Contract costs are amortized over a period ranging from 12 to 84 months.
Note 30 | Remaining performance obligations
The following table includes revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) as at December 31, 2018.
| 2019 |  | 2020 |  | 2021 |  | 2022 |  | 2023 |  | THEREAFTER |  | TOTAL |
Wireline | 1,261 |  | 821 |  | 512 |  | 261 |  | 81 |  | 80 |  | 3,016 |
Wireless | 1,737 |  | 781 |  | 93 |  | 44 |  | 33 |  | 57 |  | 2,745 |
Total | 2,998 |  | 1,602 |  | 605 |  | 305 |  | 114 |  | 137 |  | 5,761 |
When estimating minimum transaction prices allocated to the remaining unfulfilled, or partially unfulfilled, performance obligations, BCE applied the practical expedient to not disclose information about remaining performance obligations that have an original expected duration of one year or less and for those contracts where we bill the same value as that which is transferred to the customer.
Note 34 | Adoption of IFRS 15
As a result of adopting IFRS 15, we have changed the comparative figures for the year ended December 31, 2017 and the opening statement of financial position as at January 1, 2017. The impacts of adopting IFRS 15 on our previously reported 2017 results are provided below. Consolidated income statements The table below shows the impacts of adopting IFRS 15 on our previously reported 2017 consolidated income statements.
| YEAR ENDED DECEMBER 31, 2017
(IN MILLIONS OF CANADIAN DOLLARS, EXCEPT SHARE AMOUNTS) | 2017 as previously reported |  | IFRS 15 impacts |  | 2017 upon adoption of IFRS 15 |
Operating revenues | 22,719 |  | 38 |  | 22,757 |
Operating costs | (13,541 | ) | 66 |  | (13,475 | )
Severance, acquisition and other costs | (190 | ) | — |  | (190 | )
Depreciation | (3,037 | ) | 3 |  | (3,034 | )
Amortization | (813 | ) | 3 |  | (810 | )
Finance costs |  |  |
Interest expense | (955 | ) | — |  | (955 | )
Interest on post-employment benefit obligations | (72 | ) | — |  | (72 | )
Other expense | (102 | ) | — |  | (102 | )
Income taxes | (1,039 | ) | (30 | ) | (1,069 | )
Net earnings | 2,970 |  | 80 |  | 3,050 |
Net earnings attributable to: |  |  |
Common shareholders | 2,786 |  | 80 |  | 2,866 |
Preferred shareholders | 128 |  | — |  | 128 |
Non-controlling interest | 56 |  | — |  | 56 |
Net earnings | 2,970 |  | 80 |  | 3,050 |
Net earnings per common share - basic | 3.12 |  | 0.08 |  | 3.20 |
Net earnings per common share - diluted | 3.11 |  | 0.09 |  | 3.20 |
Average number of common shares outstanding - basic (millions) | 894.3 |  | — |  | 894.3 |
Consolidated statement of financial position The table below shows the impacts of adopting IFRS 15 on our previously reported 2017 consolidated statement of financial position.
FOR THE YEAR ENDED DECEMBER 31 | 2017 as previously reported |  | IFRS 15 impacts |  | Reclassifications(1) |  | 2017 upon adoption of IFRS 15 |
Cash | 442 |  | — |  | — |  | 442 |
Cash equivalents | 183 |  | — |  | — |  | 183 |
Trade and other receivables | 3,135 |  | 9 |  | (15 | ) | 3,129 |
Inventory | 380 |  | — |  | — |  | 380 |
Contract assets | — |  | 923 |  | (91 | ) | 832 |
Contract costs | — |  | 206 |  | 144 |  | 350 |
Prepaid expenses | 375 |  | — |  | (158 | ) | 217 |
Other current assets | 124 |  | — |  | (2 | ) | 122 |
Total current assets | 4,639 |  | 1,138 |  | (122 | ) | 5,655 |
Contract assets | — |  | 400 |  | 31 |  | 431 |
Contract costs | — |  | 162 |  | 124 |  | 286 |
Property, plant and equipment | 24,033 |  | (4 | ) | — |  | 24,029 |
Intangible assets | 13,305 |  | — |  | (47 | ) | 13,258 |
Deferred tax assets | 144 |  | — |  | — |  | 144 |
Investments in associates and joint ventures | 814 |  | — |  | — |  | 814 |
Other non-current assets | 900 |  | — |  | (143 | ) | 757 |
Goodwill | 10,428 |  | — |  | — |  | 10,428 |
Total non-current assets | 49,624 |  | 558 |  | (35 | ) | 50,147 |
Total assets | 54,263 |  | 1,696 |  | (157 | ) | 55,802 |
Trade payables and other liabilities | 4,623 |  | — |  | (748 | ) | 3,875 |
Contract liabilities | — |  | 97 |  | 596 |  | 693 |
Interest payable | 168 |  | — |  | — |  | 168 |
Dividends payable | 678 |  | — |  | — |  | 678 |
Current tax liabilities | 140 |  | — |  | — |  | 140 |
Debt due within one year | 5,178 |  | — |  | — |  | 5,178 |
Total current liabilities | 10,787 |  | 97 |  | (152 | ) | 10,732 |
Contract liabilities | — |  | 34 |  | 167 |  | 201 |
Long-term debt | 18,215 |  | — |  | — |  | 18,215 |
Deferred tax liabilities | 2,447 |  | 423 |  | — |  | 2,870 |
Post-employment benefit obligations | 2,108 |  | — |  | — |  | 2,108 |
Other non-current liabilities | 1,223 |  | — |  | (172 | ) | 1,051 |
Total non-current liabilities | 23,993 |  | 457 |  | (5 | ) | 24,445 |
Total liabilities | 34,780 |  | 554 |  | (157 | ) | 35,177 |
Preferred shares | 4,004 |  | — |  | — |  | 4,004 |
Common shares | 20,091 |  | — |  | — |  | 20,091 |
Contributed surplus | 1,162 |  | — |  | — |  | 1,162 |
Accumulated other comprehensive loss | (17 | ) | — |  | — |  | (17 | )
Deficit | (6,080 | ) | 1,142 |  | — |  | (4,938 | )
Total equity attributable to BCE shareholders | 19,160 |  | 1,142 |  | — |  | 20,302 |
Non- controlling interest | 323 |  | — |  | — |  | 323 |
Total equity | 19,483 |  | 1,142 |  | — |  | 20,625 |
Total liabilities and equity | 54,263 |  | 1,696 |  | (157 | ) | 55,802 |
(1) We have reclassified some of the amounts for previous periods to conform with IFRS 15 presentation requirements. The table below shows the impacts of adopting IFRS 15 on our January 1, 2017 consolidated statement of financial position.
AS AT | January 1, 2017 |  | IFRS 15 impacts |  | Reclassifications(1) |  | January 1, 2017 upon adoption of IFRS 15 |
Cash | 603 |  | — |  | — |  | 603 |
Cash equivalents | 250 |  | — |  | — |  | 250 |
Trade and other receivables | 2,979 |  | 11 |  | (2 | ) | 2,988 |
Inventory | 403 |  | — |  | — |  | 403 |
Contract assets | — |  | 851 |  | (113 | ) | 738 |
Contract costs | — |  | 195 |  | 148 |  | 343 |
Prepaid expenses | 420 |  | — |  | (189 | ) | 231 |
Other current assets | 200 |  | — |  | (2 | ) | 198 |
Total current assets | 4,855 |  | 1,057 |  | (158 | ) | 5,754 |
Contract assets | — |  | 357 |  | 26 |  | 383 |
Contract costs | — |  | 151 |  | 124 |  | 275 |
Property, plant and equipment | 22,346 |  | (5 | ) | — |  | 22,341 |
Intangible assets | 11,998 |  | — |  | — |  | 11,998 |
Deferred tax assets | 89 |  | — |  | — |  | 89 |
Investments in associates and joint ventures | 852 |  | — |  | — |  | 852 |
Other non-current assets | 1,010 |  | — |  | (113 | ) | 897 |
Goodwill | 8,958 |  | — |  | — |  | 8,958 |
Total non-current assets | 45,253 |  | 503 |  | 37 |  | 45,793 |
Total assets | 50,108 |  | 1,560 |  | (121 | ) | 51,547 |
Trade payables and other liabilities | 4,326 |  | — |  | (655 | ) | 3,671 |
Contract liabilities | — |  | 71 |  | 574 |  | 645 |
Interest payable | 156 |  | — |  | — |  | 156 |
Dividends payable | 617 |  | — |  | — |  | 617 |
Current tax liabilities | 122 |  | — |  | — |  | 122 |
Debt due within one year | 4,887 |  | — |  | — |  | 4,887 |
Total current liabilities | 10,108 |  | 71 |  | (81 | ) | 10,098 |
Contract liabilities | — |  | 34 |  | 169 |  | 203 |
Long-term debt | 16,572 |  | — |  | — |  | 16,572 |
Deferred tax liabilities | 2,192 |  | 393 |  | — |  | 2,585 |
Post-employment benefit obligations | 2,105 |  | — |  | — |  | 2,105 |
Other non-current liabilities | 1,277 |  | — |  | (209 | ) | 1,068 |
Total non-current liabilities | 22,146 |  | 427 |  | (40 | ) | 22,533 |
Total liabilities | 32,254 |  | 498 |  | (121 | ) | 32,631 |
Preferred shares | 4,004 |  | — |  | — |  | 4,004 |
Common shares | 18,370 |  | — |  | — |  | 18,370 |
Contributed surplus | 1,160 |  | — |  | — |  | 1,160 |
Accumulated other comprehensive income | 46 |  | — |  | — |  | 46 |
Deficit | (6,040 | ) | 1,062 |  | — |  | (4,978 | )
Total equity attributable to BCE shareholders | 17,540 |  | 1,062 |  | — |  | 18,602 |
Non- controlling interest | 314 |  | — |  | — |  | 314 |
Total equity | 17,854 |  | 1,062 |  | — |  | 18,916 |
Total liabilities and equity | 50,108 |  | 1,560 |  | (121 | ) | 51,547 |
(1) We have reclassified some of the amounts for previous periods to conform with IFRS 15 presentation requirements. The table below provides a reconciliation of our deficit at January 1, 2017 and December 31, 2017 from amounts previously reported in 2017 to the amounts reported under IFRS 15. All amounts are after tax.
| AT DECEMBER 31, 2017 |  | AT JANUARY 1, 2017 |
Total deficit as previously reported | (6,080 | ) | (6,040 | )
Timing of revenue recognition | 873 |  | 809 |
Cost to obtain a contract | 269 |  | 253 |
Total deficit upon adoption of IFRS 15 | (4,938 | ) | (4,978 | )
Consolidated statement of cash flows The table below shows the impacts of adopting IFRS 15 on select line items of our previously reported 2017 statement of cash flows.
| YEAR ENDED DECEMBER 31, 2017
| 2017 as previously reported |  | IFRS 15 impacts |  | 2017 upon adoption of IFRS 15 |
Cash flows from operating activities |  |  |
Net earnings | 2,970 |  | 80 |  | 3,050 |
Depreciation and amortization | 3,850 |  | (6 | ) | 3,844 |
Income taxes | 1,039 |  | 30 |  | 1,069 |
Net change in operating assets and liabilities | 480 |  | (104 | ) | 376 |
Cash flows from operating activities | 7,358 |  | — |  | 7,358 |
Revenues by services and products The following table s hows the impacts of adopting IFRS 15 on our revenues disaggregated by type.
FOR THE YEAR ENDED DECEMBER 31 | 2017 as previously reported |  | IFRS 15 impacts |  | Other (3) |  | 2017 upon adoption of IFRS 15 |
Services(1) |  |  |  |
Wireless | 7,308 |  | (1,260 | ) | — |  | 6,048 |
Data | 7,146 |  | (5 | ) | 51 |  | 7,192 |
Voice | 3,800 |  | 3 |  | 165 |  | 3,968 |
Media | 2,676 |  | — |  | — |  | 2,676 |
Other services | 213 |  | (2 | ) | — |  | 211 |
Total services | 21,143 |  | (1,264 | ) | 216 |  | 20,095 |
Products(2) |  |  |  |
Wireless | 530 |  | 1,303 |  | — |  | 1,833 |
Data | 519 |  | 1 |  | (110 | ) | 410 |
Equipment and other | 527 |  | (2 | ) | (106 | ) | 419 |
Total products | 1,576 |  | 1,302 |  | (216 | ) | 2,662 |
Total operating revenues | 22,719 |  | 38 |  | — |  | 22,757 |
(1) Our service revenues are generally recognized over time. (2) Our product revenues are generally recognized at a point in time. (3) We have reclassified some of the amounts for previous periods to make them consistent with the presentation for the current period.

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