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Segmented information | 12 Months Ended
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Dec. 31, 2022
Operating Segments [Abstract] |
Segmented information |
Note 3 | Segmented information
The accounting policies used in our segment reporting are the same as those we describe in Note 2, Significant accounting policies. Our segments reflect how we manage our business and how we classify our operations for planning and measuring performance. Accordingly, we operate and manage our segments as strategic business units organized by products and services. Segments negotiate sales with each other as if they were unrelated parties. We measure the performance of each segment based on adjusted EBITDA, which is equal to operating revenues less operating costs for the segment. Substantially all of our severance, acquisition and other costs, depreciation and amortization, finance costs and other (expense) income are managed on a corporate basis and, accordingly, are not reflected in segment results. Substantially all of our operations and assets are located in Canada. Our results are reported in three segments: Bell Wireless, Bell Wireline and Bell Media. Bell Wireless includes wireless service revenues and product sales as well as the results of operations of our national consumer electronics retailer, The Source (Bell) Electronics Inc. (The Source). Wireless services are provided to our residential, small and medium-sized business and large enterprise customers across Canada. Bell Wireline includes data revenues (including Internet, IPTV, cloud-based services and business solutions), voice and other communication services revenues, and wireline product sales. These services are provided to our residential, small and medium-sized business and large enterprise customers primarily in Ontario, Québec, the Atlantic provinces and Manitoba, while satellite TV service and connectivity to business customers are available nationally across Canada. In addition, this segment includes the results of our wholesale business, which buys and sells local telephone, long distance, data and other services from or to resellers and other carriers. Bell Media provides conventional TV, specialty TV, pay TV, streaming services, digital media services, radio broadcasting services and OOH advertising services to customers nationally across Canada. Revenues are derived primarily from advertising and subscriber fees.
Segmented information
FOR THE YEAR ENDED DECEMBER 31, 2022 | NOTE | BELL WIRELESS | BELL WIRELINE | BELL MEDIA | INTER- SEGMENT ELIMINA- TIONS | BCE
Operating revenues |  |  |  |  |  |  |
External service revenues |  |  | 6,821 |  | 11,231 |  | 2,904 |  | — |  | 20,956 |
Inter-segment service revenues |  |  | 44 |  | 412 |  | 350 |  | (806) |  | — |
Operating service revenues |  |  | 6,865 |  | 11,643 |  | 3,254 |  | (806) |  | 20,956 |
External product revenues |  |  | 2,714 |  | 504 |  | — |  | — |  | 3,218 |
Inter-segment product revenues |  |  | 9 |  | 1 |  | — |  | (10) |  | — |
Operating product revenues |  |  | 2,723 |  | 505 |  | — |  | (10) |  | 3,218 |
Total external revenues |  |  | 9,535 |  | 11,735 |  | 2,904 |  | — |  | 24,174 |
Total inter-segment revenues |  |  | 53 |  | 413 |  | 350 |  | (816) |  | — |
Total operating revenues |  |  | 9,588 |  | 12,148 |  | 3,254 |  | (816) |  | 24,174 |
Operating costs |  | 5 | (5,451) |  | (6,831) |  | (2,509) |  | 816 |  | (13,975) |
Adjusted EBITDA (1) |  |  | 4,137 |  | 5,317 |  | 745 |  | — |  | 10,199 |
Severance, acquisition and other costs |  | 6 |  |  |  |  | (94) |
Depreciation and amortization | 17, | 19 |  |  |  |  | (4,723) |
Finance costs |  |  |  |  |  |  |
Interest expense |  | 7 |  |  |  |  | (1,146) |
Net return on post-employment benefit plans |  | 27 |  |  |  |  | 51 |
Impairment of assets |  | 8 |  |  |  |  | (279) |
Other expense |  | 9 |  |  |  |  | (115) |
Income taxes |  | 10 |  |  |  |  | (967) |
Net earnings |  |  |  |  |  |  | 2,926 |
Goodwill |  | 22 | 3,046 |  | 4,914 |  | 2,946 |  | — |  | 10,906 |
Indefinite-life intangible assets |  | 19 | 6,192 |  | 1,788 |  | 1,846 |  | — |  | 9,826 |
Capital expenditures |  |  | 1,084 |  | 3,887 |  | 162 |  | — |  | 5,133 |
(1)The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs.
FOR THE YEAR ENDED DECEMBER 31, 2021 | NOTE | BELL WIRELESS | BELL WIRELINE | BELL MEDIA | INTER- SEGMENT ELIMINA- TIONS | BCE
Operating revenues |  |  |  |  |  |  |
| External service revenues |  |  | 6,355 |  | 11,314 |  | 2,681 |  | — |  | 20,350 |
| Inter-segment service revenues |  |  | 45 |  | 358 |  | 355 |  | (758) |  | — |
Operating service revenues |  | 6,400 |  | 11,672 |  | 3,036 |  | (758) |  | 20,350 |
| External product revenues |  |  | 2,593 |  | 506 |  | — |  | — |  | 3,099 |
| Inter-segment product revenues |  |  | 6 |  | — |  | — |  | (6) |  | — |
Operating product revenues |  | 2,599 |  | 506 |  | — |  | (6) |  | 3,099 |
| Total external revenues |  |  | 8,948 |  | 11,820 |  | 2,681 |  | — |  | 23,449 |
| Total inter-segment revenues |  |  | 51 |  | 358 |  | 355 |  | (764) |  | — |
Total operating revenues |  |  | 8,999 |  | 12,178 |  | 3,036 |  | (764) |  | 23,449 |
Operating costs |  | 5 |  | (5,146) |  | (6,863) |  | (2,311) |  | 764 |  | (13,556) |
Adjusted EBITDA (1) |  |  | 3,853 |  | 5,315 |  | 725 |  | — |  | 9,893 |
Severance, acquisition and other costs |  | 6 |  |  |  |  | (209) |
Depreciation and amortization | 17, | 19 |  |  |  |  | (4,609) |
Finance costs |  |  |  |  |  |  |
| Interest expense |  | 7 |  |  |  |  | (1,082) |
| Net interest on post-employment benefit plans |  | 27 |  |  |  |  | (20) |
Impairment of assets |  | 8 |  |  |  |  | (197) |
Other income |  | 9 |  |  |  |  | 160 |
Income taxes |  | 10 |  |  |  |  | (1,044) |
Net earnings |  |  |  |  |  |  | 2,892 |
Goodwill |  | 22 | 3,046 |  | 4,580 |  | 2,946 |  | — |  | 10,572 |
Indefinite-life intangible assets |  | 19 | 6,148 |  | 1,692 |  | 1,935 |  | — |  | 9,775 |
Capital expenditures |  |  | 1,120 |  | 3,612 |  | 120 |  | — |  | 4,852 |
(1)The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs. Revenues by services and products The following table presents our revenues disaggregated by type of services and products.
FOR THE YEAR ENDED DECEMBER 31 | 2022 | 2021
Services(1) |  |
Wireless | 6,821 |  | 6,355 |
Wireline data | 7,920 |  | 7,871 |
Wireline voice | 3,002 |  | 3,154 |
Media | 2,904 |  | 2,681 |
Other wireline services | 309 |  | 289 |
Total services | 20,956 |  | 20,350 |
Products(2) |  |
Wireless | 2,714 |  | 2,593 |
Wireline data | 459 |  | 463 |
Wireline equipment and other | 45 |  | 43 |
Total products | 3,218 |  | 3,099 |
Total operating revenues | 24,174 |  | 23,449 |
(1) Our service revenues are generally recognized over time. (2) Our product revenues are generally recognized at a point in time.
Segment reporting changes in 2023
In 2022, we began modifying our internal and external reporting processes to align with organizational changes that were made to reflect an increasing strategic focus on multiproduct sales, the continually increasing technological convergence of our wireless and wireline telecommunications infrastructure and operations driven by the deployment of our Fifth Generation (5G) and fibre networks, and our digital transformation. These factors have made it increasingly difficult to distinguish between our wireless and wireline operations and will result in changes in Q1 2023 to the financial information that is regularly provided to our chief operating decision maker to measure performance and allocate resources. Effective with our Q1 2023 results, our previous Bell Wireless and Bell Wireline operating segments are being combined to form a single reporting segment called Bell Communication and Technology Services (Bell CTS). Bell Media remains a distinct operating segment and is unaffected. As a result of our reporting changes, prior periods are being restated in 2023 for comparative purposes. Our Bell CTS segment provides a wide range of communication products and services to consumers, businesses and government customers across Canada. Wireless products and services include mobile data and voice plans and devices and are available nationally. Wireline products and services comprise data (including Internet access, IPTV, cloud-based services and business solutions), voice, and other communication services and products, which are available to our residential, small and medium-sized business and large enterprise customers primarily in Ontario, Québec, the Atlantic provinces and Manitoba, while satellite TV service and connectivity to business customers are available nationally across Canada. In addition, this segment includes our wholesale business, which buys and sells local telephone, long distance, data and other services from or to resellers and other carriers, as well as the results of operations of our national consumer electronics retailer, The Source. Our Bell Media segment provides conventional TV, specialty TV, pay TV, streaming services, digital media services, radio broadcasting services and OOH and advanced advertising services to customers nationally across Canada. For purposes of impairment testing of goodwill in 2023, our CGUs or groups of CGUs will correspond to our new reporting segments, notably Bell CTS and Bell Media.

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