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Contracts assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2022
Revenue From Contract With Customer1 [Abstract] |
Contract assets and contract 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 | NOTE | 2022 | 2021 | 2022 | 2021
Opening balance, January 1 |  | 665 |  | 943 |  | 1,045 |  | 959 |
Revenue recognized included in contract liabilities at the beginning of the year |  | — |  | — |  | (736) |  | (678) |
Revenue recognized from contract liabilities included in contract assets at the beginning of the year |  | 89 |  | 141 |  | — |  | — |
Increase in contract liabilities during the year |  |  | — |  | 794 |  | 752 |
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) |  | 14 |  | 50 |
Acquisitions | 4 | — |  | — |  | 8 |  | 13 |
Contract terminations transferred to trade receivables |  | (50) |  | (89) |  | (1) |  | 4 |
Reclassified to liabilities held for sale | 16 | — |  | — |  | — |  | (7) |
Other |  | (39) |  | (20) |  | (39) |  | (48) |
Ending balance, December 31 |  | 724 |  | 665 |  | 1,085 |  | 1,045 |
(1) Net of allowance for doubtful accounts of $19 million and $20 million at December 31, 2022 and December 31, 2021, respectively. See Note 29, Financial and capital management, for additional details.

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- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard -URIDate 2022-03-24 + Details
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