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Contracts assets and liabilities (Details) - CAD ($) $ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
CONTRACT ASSETS |  |  |
Beginning balance | $ 665 | $ 943 |
Revenue recognized from contract liabilities included in contract assets at the beginning of the year | 89 | 141 |
Increase in contract liabilities included in contract assets during the year | (83) | (115) |
Increase in contract assets from revenue recognized during the year | 728 | 664 |
Contract assets transferred to trade receivables | (586) | (859) |
Acquisitions | 0 | 0 |
Contract terminations transferred to trade receivables | (50) | (89) |
Other | (39) | (20) |
Ending balance | 724 | 665 |
CONTRACT LIABILITIES |  |  |
Opening balance | 1,045 | 959 |
Revenue recognized included in contract liabilities at the beginning of the year | (736) | (678) |
Increase in contract liabilities during the year | 794 | 752 |
Contract assets transferred to trade receivables | 14 | 50 |
Acquisitions | 8 | 13 |
Contract terminations transferred to trade receivables | (1) | 4 |
Reclassified to liabilities held for sale | 0 | (7) |
Other | (39) | (48) |
Ending balance | 1,085 | 1,045 |
Contract assets |  |  |
CONTRACT LIABILITIES |  |  |
Allowance for doubtful accounts | $ 19 | $ 20 | $ 59

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