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Significant accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2020
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract] |
Disclosure of detailed information about property, plant and equipment |
| ESTIMATED USEFUL LIFE
Property, plant and equipment |
Network infrastructure and equipment | 2 to 50 years
Buildings | 5 to 50 years
Finite-life intangible assets |
Software | 2 to 12 years
Customer relationships | 2 to 26 years
Program and feature film rights | Up to 5 years
FOR THE YEAR ENDED DECEMBER 31, 2020 | NOTE | NETWORK INFRASTRUCTURE AND EQUIPMENT (1) | LAND AND BUILDINGS (1) | ASSETS UNDER CONSTRUCTION | TOTAL
COST |  |  |  |  |
January 1, 2020 |  | 67,597 |  | 8,079 |  | 1,687 |  | 77,363 |
Additions |  | 2,414 |  | 247 |  | 2,071 |  | 4,732 |
Acquired through business combinations |  | 2 |  | 5 |  | — |  | 7 |
Transfers |  | 964 |  | 49 |  | (1,825) |  | (812) |
Retirements and disposals |  | (1,348) |  | (54) |  | (32) |  | (1,434) |
Impairment losses recognized in earnings | 8 | (17) |  | (9) |  | (1) |  | (27) |
Discontinued operations | 3 | (135) |  | (485) |  | (11) |  | (631) |
December 31, 2020 |  | 69,477 |  | 7,832 |  | 1,889 |  | 79,198 |
ACCUMULATED DEPRECIATION |  |  |  |  |
January 1, 2020 |  | 45,914 |  | 3,813 |  | — |  | 49,727 |
Depreciation |  | 3,035 |  | 440 |  | — |  | 3,475 |
Retirements and disposals |  | (1,268) |  | (54) |  | — |  | (1,322) |
Discontinued operations | 3 | (70) |  | (77) |  | — |  | (147) |
Other |  | (48) |  | — |  | — |  | (48) |
December 31, 2020 |  | 47,563 |  | 4,122 |  | — |  | 51,685 |
NET CARRYING AMOUNT |  |  |  |  |
January 1, 2020 |  | 21,683 |  | 4,266 |  | 1,687 |  | 27,636 |
December 31, 2020 |  | 21,914 |  | 3,710 |  | 1,889 |  | 27,513 |
(1)Includes right-of-use assets. See Note 17, Leases, for additional details.
FOR THE YEAR ENDED DECEMBER 31, 2019 | NOTE | NETWORK INFRASTRUCTURE AND EQUIPMENT (1) | LAND AND BUILDINGS (1) | ASSETS UNDER CONSTRUCTION | TOTAL
COST |  |  |  |  |
January 1, 2019 |  | 65,048 |  | 7,528 |  | 1,764 |  | 74,340 |
Additions |  | 2,508 |  | 567 |  | 1,694 |  | 4,769 |
Acquired through business combinations |  | 3 |  | 38 |  | — |  | 41 |
Transfers |  | 1,130 |  | (14) |  | (1,772) |  | (656) |
Retirements and disposals |  | (1,085) |  | (42) |  | — |  | (1,127) |
Impairment losses recognized in earnings | 8 | (11) |  | (4) |  | — |  | (15) |
Discontinued operations | 3 | 4 |  | 6 |  | 1 |  | 11 |
December 31, 2019 |  | 67,597 |  | 8,079 |  | 1,687 |  | 77,363 |
ACCUMULATED DEPRECIATION |  |  |  |  |
January 1, 2019 |  | 43,834 |  | 3,405 |  | — |  | 47,239 |
Depreciation |  | 3,015 |  | 443 |  | — |  | 3,458 |
Retirements and disposals |  | (1,003) |  | (27) |  | — |  | (1,030) |
Discontinued operations | 3 | 14 |  | 23 |  | — |  | 37 |
Other |  | 54 |  | (31) |  | — |  | 23 |
December 31, 2019 |  | 45,914 |  | 3,813 |  | — |  | 49,727 |
NET CARRYING AMOUNT |  |  |  |  |
January 1, 2019 |  | 21,214 |  | 4,123 |  | 1,764 |  | 27,101 |
December 31, 2019 |  | 21,683 |  | 4,266 |  | 1,687 |  | 27,636 |
(1)Includes right-of-use assets. See Note 17, Leases, for additional details.
Disclosure of detailed information about intangible assets |
| ESTIMATED USEFUL LIFE
Property, plant and equipment |
Network infrastructure and equipment | 2 to 50 years
Buildings | 5 to 50 years
Finite-life intangible assets |
Software | 2 to 12 years
Customer relationships | 2 to 26 years
Program and feature film rights | Up to 5 years
|  | FINITE-LIFE | INDEFINITE-LIFE |
FOR THE YEAR ENDED DECEMBER 31, 2020 | NOTE | SOFTWARE | CUSTOMER RELATION- SHIPS | PROGRAM AND FEATURE FILM RIGHTS | OTHER | TOTAL | BRANDS | SPECTRUM AND OTHER LICENCES | BROADCAST LICENCES | TOTAL | TOTAL INTANGIBLE ASSETS
COST |  |  |  |  |  |  |  |  |  |  |
January 1, 2020 |  | 10,522 |  | 2,017 |  | 716 |  | 489 |  | 13,744 |  | 2,409 |  | 3,586 |  | 2,026 |  | 8,021 |  | 21,765 |
Additions |  | 344 |  | — |  | 874 |  | 41 |  | 1,259 |  | — |  | 116 |  | — |  | 116 |  | 1,375 |
Acquired through business combinations |  | 1 |  | — |  | 10 |  | — |  | 11 |  | — |  | — |  | — |  | — |  | 11 |
Transfers |  | 810 |  | — |  | — |  | — |  | 810 |  | — |  | — |  | — |  | — |  | 810 |
Retirements and disposals |  | (2,479) |  | — |  | — |  | (36) |  | (2,515) |  | — |  | — |  | — |  | — |  | (2,515) |
Impairment losses recognized in earnings | 8 | (13) |  | — |  | (110) |  | (25) |  | (148) |  | — |  | (1) |  | (296) |  | (297) |  | (445) |
Amortization included in operating costs |  | — |  | — |  | (845) |  | — |  | (845) |  | — |  | — |  | — |  | — |  | (845) |
Discontinued operations | 3 | (16) |  | (281) |  | — |  | — |  | (297) |  | — |  | — |  | — |  | — |  | (297) |
December 31, 2020 | 9,169 |  | 1,736 |  | 645 |  | 469 |  | 12,019 |  | 2,409 |  | 3,701 |  | 1,730 |  | 7,840 |  | 19,859 |
ACCUMULATED AMORTIZATION |  |  |  |  |  |  |  |  |  |  |
January 1, 2020 |  | 7,345 |  | 839 |  | — |  | 229 |  | 8,413 |  | — |  | — |  | — |  | — |  | 8,413 |
Amortization |  | 787 |  | 99 |  | — |  | 43 |  | 929 |  | — |  | — |  | — |  | — |  | 929 |
Retirements and disposals |  | (2,480) |  | — |  | — |  | (37) |  | (2,517) |  | — |  | — |  | — |  | — |  | (2,517) |
Discontinued operations | 3 | (8) |  | (60) |  | — |  | — |  | (68) |  | — |  | — |  | — |  | — |  | (68) |
December 31, 2020 | 5,644 |  | 878 |  | — |  | 235 |  | 6,757 |  | — |  | — |  | — |  | — |  | 6,757 |
NET CARRYING AMOUNT |  |  |  |  |  |  |  |  |  |  |
January 1, 2020 |  | 3,177 |  | 1,178 |  | 716 |  | 260 |  | 5,331 |  | 2,409 |  | 3,586 |  | 2,026 |  | 8,021 |  | 13,352 |
December 31, 2020 | 3,525 |  | 858 |  | 645 |  | 234 |  | 5,262 |  | 2,409 |  | 3,701 |  | 1,730 |  | 7,840 |  | 13,102 |
|  | FINITE-LIFE | INDEFINITE-LIFE |
FOR THE YEAR ENDED DECEMBER 31, 2019 | NOTE | SOFTWARE | CUSTOMER RELATION- SHIPS | PROGRAM AND FEATURE FILM RIGHTS | OTHER | TOTAL | BRANDS | SPECTRUM AND OTHER LICENCES | BROADCAST LICENCES | TOTAL | TOTAL INTANGIBLE ASSETS
COST |  |  |  |  |  |  |  |  |  |  |
January 1, 2019 |  | 9,525 |  | 2,014 |  | 704 |  | 500 |  | 12,743 |  | 2,409 |  | 3,587 |  | 2,111 |  | 8,107 |  | 20,850 |
Additions |  | 388 |  | — |  | 1,004 |  | 4 |  | 1,396 |  | — |  | — |  | — |  | — |  | 1,396 |
Acquired through business combinations |  | — |  | 6 |  | — |  | — |  | 6 |  | — |  | — |  | — |  | — |  | 6 |
Transfers |  | 657 |  | — |  | — |  | — |  | 657 |  | — |  | — |  | — |  | — |  | 657 |
Retirements and disposals |  | (52) |  | (3) |  | — |  | (14) |  | (69) |  | — |  | — |  | — |  | — |  | (69) |
Impairment losses recognized in earnings | 8 | — |  | — |  | — |  | (1) |  | (1) |  | — |  | (1) |  | (85) |  | (86) |  | (87) |
Amortization included in operating costs |  | — |  | — |  | (992) |  | — |  | (992) |  | — |  | — |  | — |  | — |  | (992) |
Discontinued operations | 3 | 4 |  | — |  | — |  | — |  | 4 |  | — |  | — |  | — |  | — |  | 4 |
December 31, 2019 | 10,522 |  | 2,017 |  | 716 |  | 489 |  | 13,744 |  | 2,409 |  | 3,586 |  | 2,026 |  | 8,021 |  | 21,765 |
ACCUMULATED AMORTIZATION |  |  |  |  |  |  |  |  |  |  |
January 1, 2019 |  | 6,720 |  | 727 |  | — |  | 198 |  | 7,645 |  | — |  | — |  | — |  | — |  | 7,645 |
Amortization |  | 743 |  | 98 |  | — |  | 45 |  | 886 |  | — |  | — |  | — |  | — |  | 886 |
Retirements and disposals |  | (51) |  | — |  | — |  | (14) |  | (65) |  | — |  | — |  | — |  | — |  | (65) |
Discontinued operations | 3 | 2 |  | 14 |  | — |  | — |  | 16 |  | — |  | — |  | — |  | — |  | 16 |
Other |  | (69) |  | — |  | — |  | — |  | (69) |  | — |  | — |  | — |  | — |  | (69) |
December 31, 2019 | 7,345 |  | 839 |  | — |  | 229 |  | 8,413 |  | — |  | — |  | — |  | — |  | 8,413 |
NET CARRYING AMOUNT |  |  |  |  |  |  |  |  |  |  |
January 1, 2019 |  | 2,805 |  | 1,287 |  | 704 |  | 302 |  | 5,098 |  | 2,409 |  | 3,587 |  | 2,111 |  | 8,107 |  | 13,205 |
December 31, 2019 | 3,177 |  | 1,178 |  | 716 |  | 260 |  | 5,331 |  | 2,409 |  | 3,586 |  | 2,026 |  | 8,021 |  | 13,352 |
Disclosure of adoption of amended accounting standards | As required, effective January 1, 2020, we adopted the following new or amended accounting standards.
STANDARD | DESCRIPTION |  | IMPACT
IFRIC Agenda Decision on IFRS 16 - Leases | International Financial Reporting Interpretations Committee (IFRIC) agenda decision clarifying the determination of the lease term for cancellable or renewable leases under IFRS 16. |  | This agenda decision did not have a significant impact on our financial statements.
Definition of a Business, Amendments to IFRS 3 - Business Combinations | These amendments to the implementation guidance of IFRS 3 clarify the definition of a business to assist entities to determine whether a transaction should be accounted for as a business combination or an asset acquisition. |  | These amendments did not have any impact on our financial statements. They may affect whether future acquisitions are accounted for as business combinations or asset acquisitions, along with the resulting allocation of the purchase price between the net identifiable assets acquired and goodwill.
Disclosure of future changes to accounting standards | The following amended accounting standards issued by the IASB have an effective date after December 31, 2020 and have not yet been adopted by BCE.
STANDARD | DESCRIPTION | IMPACT | EFFECTIVE DATE
COVID-19-Related Rent Concessions, Amendment to IFRS 16 – Leases | This amendment provides an optional relief to lessees from applying IFRS 16’s guidance on lease modification accounting for rent concessions arising as a direct consequence of the COVID-19 pandemic. | We did not adopt the optional relief. | Effective for annual reporting periods beginning on or after June 1, 2020. Early application is permitted.
Onerous Contracts – Cost of Fulfilling a Contract, Amendments to IAS 37 – Provisions, contingent liabilities and contingent assets | These amendments clarify which costs should be included in determining the cost of fulfilling a contract when assessing whether a contract is onerous. | We are currently assessing the impact of these amendments. | Effective for annual reporting periods beginning on or after January 1, 2022. Early application is permitted.

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2020-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2020-en-r&anchor=para_118&doctype=Standard -URIDate 2020-01-01 + Details
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