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Financial and capital management (Tables)
 12 Months Ended
Dec. 31, 2022
Financial Instruments [Abstract]  
Fair value details of financial instruments measured at amortized cost
The following table provides the fair value details of other financial instruments measured at amortized cost in the statements of financial position.
  December 31, 2022 December 31, 2021
CLASSIFICATION FAIR VALUE METHODOLOGY NOTE CARRYING VALUE FAIR VALUE CARRYING VALUE FAIR VALUE
Debt securities and other debt Debt due within one year and long-term debt Quoted market price of debt 24, 25 25,061  23,026  23,729  26,354 
Disclosure of fair value measurement of assets
The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position.
    FAIR VALUE
  CLASSIFICATION NOTE CARRYING VALUE OF ASSET (LIABILITY) QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1)
OBSERVABLE MARKET DATA (LEVEL 2)(1)
NON-OBSERVABLE MARKET INPUTS (LEVEL 3)(2)
December 31, 2022        
Publicly-traded and privately-held investments(3)
Other non-current assets 21 215  9  —  206 
Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 72  —  72  — 
MLSE financial liability(4)
Trade payables and other liabilities 23 (149) —  —  (149)
Other Other non-current assets and liabilities 108  —  184  (76)
December 31, 2021        
Publicly-traded and privately-held investments(3)
 Other non-current assets 21 183  24  —  159 
Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 279  —  279  — 
MLSE financial liability(4)
Trade payables and other liabilities 23 (149) —  —  (149)
Other Other non-current assets and liabilities 122  —  185  (63)
(1)Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates.
(2)Non-observable market inputs such as discounted cash flows and earnings multiples. A reasonable change in our assumptions would not result in a significant increase (decrease) to our level 3 financial instruments.
(3)Unrealized gains and losses are recorded in Other comprehensive income in the statements of comprehensive income and are reclassified from Accumulated other comprehensive (loss) income to the deficit in the statements of financial position when realized.
(4)Represents BCE’s obligation to repurchase the Master Trust Fund’s 9% interest in MLSE at a price not less than an agreed minimum price, should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recognized in Other (expense) income in the income statements. Subsequent to year end, BCE repurchased the Master Trust Fund's interest for a cash consideration of $149 million.
Disclosure of fair value measurement of liabilities
The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position.
    FAIR VALUE
  CLASSIFICATION NOTE CARRYING VALUE OF ASSET (LIABILITY) QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1)
OBSERVABLE MARKET DATA (LEVEL 2)(1)
NON-OBSERVABLE MARKET INPUTS (LEVEL 3)(2)
December 31, 2022        
Publicly-traded and privately-held investments(3)
Other non-current assets 21 215  9  —  206 
Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 72  —  72  — 
MLSE financial liability(4)
Trade payables and other liabilities 23 (149) —  —  (149)
Other Other non-current assets and liabilities 108  —  184  (76)
December 31, 2021        
Publicly-traded and privately-held investments(3)
 Other non-current assets 21 183  24  —  159 
Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 279  —  279  — 
MLSE financial liability(4)
Trade payables and other liabilities 23 (149) —  —  (149)
Other Other non-current assets and liabilities 122  —  185  (63)
(1)Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates.
(2)Non-observable market inputs such as discounted cash flows and earnings multiples. A reasonable change in our assumptions would not result in a significant increase (decrease) to our level 3 financial instruments.
(3)Unrealized gains and losses are recorded in Other comprehensive income in the statements of comprehensive income and are reclassified from Accumulated other comprehensive (loss) income to the deficit in the statements of financial position when realized.
(4)Represents BCE’s obligation to repurchase the Master Trust Fund’s 9% interest in MLSE at a price not less than an agreed minimum price, should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recognized in Other (expense) income in the income statements. Subsequent to year end, BCE repurchased the Master Trust Fund's interest for a cash consideration of $149 million.
Change in allowance for doubtful accounts
The following table provides the change in allowance for doubtful accounts for trade receivables, including the current portion of wireless device financing plan receivables.
  NOTE 2022 2021
Balance, January 1 (136) (149)
Additions (109) (83)
Usage and reversals 116  96 
Balance, December 31 12  (129) (136)
The following table provides the change in allowance for doubtful accounts for contract assets.
  NOTE 2022 2021
Balance, January 1 (20) (59)
Additions (20) (9)
Usage and reversals 21  48 
Balance, December 31 (19) (20)
Current (7) (6)
Non-current (12) (14)
Balance, December 31 14 (19) (20)
Details on trade receivables not impaired
The following table provides further details on trade receivables, net of allowance for doubtful accounts.
AT DECEMBER 31 2022 2021
Trade receivables not past due 3,215  2,958 
Trade receivables past due
Under 60 days 434  420 
60 to 120 days 253  284 
Over 120 days 71  45 
Trade receivables, net of allowance for doubtful accounts 3,973  3,707 
Maturity analysis for recognized financial liabilities
The following table is a maturity analysis for recognized financial liabilities at December 31, 2022 for each of the next five years and thereafter.
AT DECEMBER 31, 2022 NOTE 2023 2024 2025 2026 2027 THERE-
AFTER		 TOTAL
Long-term debt 25 750  2,103  2,174  1,582  1,724  16,863  25,196 
Notes payable 24 869  —  —  —  —  —  869 
Lease liabilities (1)
 25 1,111  923  561  515  320  1,932  5,362 
Loan secured by receivables 24 1,588  —  —  —  —  —  1,588 
Interest payable on long-term debt, notes payable
and loan secured by receivables		 1,100  931  877  825  787  9,833  14,353 
Net payments (receipts) on cross currency interest rate swaps 36  (45) 5  4  4  (141) (137)
MLSE financial liability(2)
 23 149  —  —  —  —  —  149 
Total 5,603  3,912  3,617  2,926  2,835  28,487  47,380 
(1) Includes imputed interest of $960 million.
(2)Represents BCE’s obligation to repurchase the Master Trust Fund’s 9% interest in MLSE at a price not less than an agreed minimum price, should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recognized in Other (expense) income in the income statements. Subsequent to year end, BCE repurchased the Master Trust Fund's interest for a cash consideration of $149 million.
Details on outstanding foreign currency forward contracts and cross currency basis swaps
The following table provides further details on our outstanding foreign currency forward contracts and options as at December 31, 2022.
TYPE OF HEDGE BUY CURRENCY AMOUNT TO RECEIVE SELL CURRENCY AMOUNT TO PAY MATURITY HEDGED ITEM
Cash flow(1)
 USD 1,178  CAD 1,607  2023 Loans
Cash flow USD 632  CAD 852  2023 Commercial paper
Cash flow USD 796  CAD 989  2023 Anticipated purchases
Cash flow PHP 2,147  CAD 50  2023 Anticipated purchases
Cash flow USD 643  CAD 810  2024 Anticipated purchases
Economic USD 156  CAD 196  2023 Anticipated purchases
Economic - call options CAD 225  USD 156  2023 Anticipated purchases
Economic - put options USD 156  CAD 196  2023 Anticipated purchases
Economic - call options CAD 225  USD 156  2024 Anticipated purchases
Economic - put options USD 156  CAD 195  2024 Anticipated purchases
Economic - options(2)
USD 120  CAD 153  2024 Anticipated purchases
(1)    Forward contracts to hedge loans secured by receivables under our securitization program. See Note 24, Debt due within one year, for additional information.
(2) Foreign currency options with a leverage provision and a profit cap limitation.
Summary of key ratios
The following table provides a summary of our key ratios.
AT DECEMBER 31 2022 2021
Net debt leverage ratio 3.30  3.17 
Adjusted EBITDA to adjusted net interest expense ratio 8.50  8.77