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Leases | 12 Months Ended
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Dec. 31, 2021
Leases [Abstract] |
Leases |
Note 18 | Leases
Right-of-use assets BCE’s significant right-of-use assets under leases are satellites, office premises, land, cellular tower sites, retail outlets and OOH advertising spa ces. Right-of-use assets are presented in Property, plant and equipment in the statements of financial position.
FOR THE YEAR ENDED DECEMBER 31, 2021 | NOTE | NETWORK INFRASTRUCTURE AND EQUIPMENT | LAND AND BUILDINGS | TOTAL
COST |  |  |  |
January 1, 2021 |  | 3,690 |  | 2,995 |  | 6,685 |
Additions |  | 574 |  | 214 |  | 788 |
Transfers |  | (977) |  | 722 |  | (255) |
Acquired through business combinations |  | — |  | 12 |  | 12 |
Lease terminations |  | (47) |  | (6) |  | (53) |
Impairment losses recognized in earnings | 7 | — |  | (6) |  | (6) |
December 31, 2021 |  | 3,240 |  | 3,931 |  | 7,171 |
ACCUMULATED DEPRECIATION |  |  |  |
January 1, 2021 |  | 1,473 |  | 1,086 |  | 2,559 |
Depreciation |  | 419 |  | 275 |  | 694 |
Transfers |  | (310) |  | 177 |  | (133) |
Lease terminations |  | (28) |  | — |  | (28) |
December 31, 2021 |  | 1,554 |  | 1,538 |  | 3,092 |
NET CARRYING AMOUNT |  |  |  |
January 1, 2021 |  | 2,217 |  | 1,909 |  | 4,126 |
December 31, 2021 |  | 1,686 |  | 2,393 |  | 4,079 |
FOR THE YEAR ENDED DECEMBER 31, 2020 | NOTE | NETWORK INFRASTRUCTURE AND EQUIPMENT | LAND AND BUILDINGS | TOTAL
COST |  |  |  |
January 1, 2020 |  | 3,609 |  | 2,933 |  | 6,542 |
Additions |  | 470 |  | 200 |  | 670 |
Transfers |  | (360) |  | (2) |  | (362) |
Acquired through business combinations |  | — |  | 4 |  | 4 |
Lease terminations |  | (20) |  | (10) |  | (30) |
Impairment losses recognized in earnings | 7 | (1) |  | (9) |  | (10) |
Discontinued operations | 37 | (8) |  | (121) |  | (129) |
December 31, 2020 |  | 3,690 |  | 2,995 |  | 6,685 |
ACCUMULATED DEPRECIATION |  |  |  |
January 1, 2020 |  | 1,301 |  | 817 |  | 2,118 |
Depreciation |  | 377 |  | 294 |  | 671 |
Transfers |  | (199) |  | — |  | (199) |
Lease terminations |  | (2) |  | (6) |  | (8) |
Discontinued operations | 37 | (4) |  | (19) |  | (23) |
December 31, 2020 |  | 1,473 |  | 1,086 |  | 2,559 |
NET CARRYING AMOUNT |  |  |  |
January 1, 2020 |  | 2,308 |  | 2,116 |  | 4,424 |
December 31, 2020 |  | 2,217 |  | 1,909 |  | 4,126 |
Leases in net earnings from continuing operations The following table provides the expenses related to leases recognized in net earnings from continuing operations.
FOR THE YEAR ENDED DECEMBER 31 | 2021 | 2020
Interest expense on lease liabilities | 177 |  | 199 |
Variable lease payment expenses not included in the measurement of lease liabilities | 122 |  | 150 |
Expenses for leases of low value assets | 60 |  | 60 |
Expenses for short-term leases | 31 |  | 31 |
Leases in the statements of cash flows Total cash outflow related to leases was $1,202 million and $1,219 million for the period ended December 31, 2021 and December 31, 2020, respectively. Additional disclosures See Note 24, Debt due within one year, and Note 25, Long-term debt, for lease liabilities balances included in the statements of financial position. See Note 29, Financial and capital management, for a maturity analysis of lease liabilities. See Note 34, Commitments and contingencies, for leases committed but not yet commenced as at December 31, 2021.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2021-03-24 + Details
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