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Segmented information (Tables) | 6 Months Ended
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Jun. 30, 2024
Operating Segments [Abstract] |
Segmented information | The following tables present financial information by segment for the three month periods ended June 30, 2024 and 2023.
For the three month period ended June 30, 2024 | Note |  | Bell CTS | Bell Media | Intersegment eliminations | BCE
Operating revenues |  |  |  |  |  |
External service revenues |  |  | 4,578 |  | 730 |  | — |  | 5,308 |
Inter-segment service revenues |  |  | 8 |  | 82 |  | (90) |  | — |
Operating service revenues |  |  | 4,586 |  | 812 |  | (90) |  | 5,308 |
External/Operating product revenues |  |  | 697 |  | — |  | — |  | 697 |
Total external revenues |  |  | 5,275 |  | 730 |  | — |  | 6,005 |
Total inter-segment revenues |  |  | 8 |  | 82 |  | (90) |  | — |
Total operating revenues |  |  | 5,283 |  | 812 |  | (90) |  | 6,005 |
Operating costs | 5 |  | (2,804) |  | (594) |  | 90 |  | (3,308) |
Adjusted EBITDA (1) |  |  | 2,479 |  | 218 |  | — |  | 2,697 |
Severance, acquisition and other costs | 6 |  |  |  |  | (22) |
Depreciation and amortization |  |  |  |  |  | (1,270) |
Finance costs |  |  |  |  |  |
Interest expense |  |  |  |  |  | (426) |
Net return on post-employment benefit plans | 12 |  |  |  |  | 17 |
Impairment of assets | 7 |  |  |  |  | (60) |
Other expense | 8 |  |  |  |  | (101) |
Income taxes |  |  |  |  |  | (231) |
Net earnings |  |  |  |  |  | 604 |
(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 three month period ended June 30, 2023 | Note |  | Bell CTS | Bell Media | Intersegment eliminations | BCE
Operating revenues |  |  |  |  |  |
| External service revenues |  |  | 4,584 |  | 719 |  | — |  | 5,303 |
| Inter-segment service revenues |  |  | 7 |  | 86 |  | (93) |  | — |
Operating service revenues |  |  | 4,591 |  | 805 |  | (93) |  | 5,303 |
External/Operating product revenues |  |  | 763 |  | — |  | — |  | 763 |
| Total external revenues |  |  | 5,347 |  | 719 |  | — |  | 6,066 |
| Total inter-segment revenues |  |  | 7 |  | 86 |  | (93) |  | — |
Total operating revenues |  |  | 5,354 |  | 805 |  | (93) |  | 6,066 |
Operating costs | 5 |  | (2,923) |  | (591) |  | 93 |  | (3,421) |
Adjusted EBITDA (1) |  |  | 2,431 |  | 214 |  | — |  | 2,645 |
Severance, acquisition and other costs | 6 |  |  |  |  | (100) |
Depreciation and amortization |  |  |  |  |  | (1,232) |
Finance costs |  |  |  |  |  |
| Interest expense |  |  |  |  |  | (359) |
| Net return on post-employment benefit plans | 12 |  |  |  |  | 27 |
Impairment of assets | 7 |  |  |  |  | — |
Other expense | 8 |  |  |  |  | (311) |
Income taxes |  |  |  |  |  | (273) |
Net earnings |  |  |  |  |  | 397 |
(1)The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs. The following tables present financial information by segment for the six month periods ended June 30, 2024 and 2023.
For the six month period ended June 30, 2024 | Note |  | Bell CTS | Bell Media | Intersegment eliminations | BCE
Operating revenues |  |  |  |  |  |
External service revenues |  |  | 9,128 |  | 1,372 |  | — |  | 10,500 |
Inter-segment service revenues |  |  | 14 |  | 165 |  | (179) |  | — |
Operating service revenues |  |  | 9,142 |  | 1,537 |  | (179) |  | 10,500 |
External/Operating product revenues |  |  | 1,516 |  | — |  | — |  | 1,516 |
Total external revenues |  |  | 10,644 |  | 1,372 |  | — |  | 12,016 |
Total inter-segment revenues |  |  | 14 |  | 165 |  | (179) |  | — |
Total operating revenues |  |  | 10,658 |  | 1,537 |  | (179) |  | 12,016 |
Operating costs | 5 |  | (5,731) |  | (1,202) |  | 179 |  | (6,754) |
Adjusted EBITDA (1) |  |  | 4,927 |  | 335 |  | — |  | 5,262 |
Severance, acquisition and other costs | 6 |  |  |  |  | (251) |
Depreciation and amortization |  |  |  |  |  | (2,532) |
Finance costs |  |  |  |  |  |
Interest expense |  |  |  |  |  | (842) |
Net return on post-employment benefit plans | 12 |  |  |  |  | 33 |
Impairment of assets | 7 |  |  |  |  | (73) |
Other expense | 8 |  |  |  |  | (139) |
Income taxes |  |  |  |  |  | (397) |
Net earnings |  |  |  |  |  | 1,061 |
(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 six month period ended June 30, 2023 | Note |  | Bell CTS | Bell Media | Intersegment eliminations | BCE
Operating revenues |  |  |  |  |  |
| External service revenues |  |  | 9,112 |  | 1,413 |  | — |  | 10,525 |
| Inter-segment service revenues |  |  | 14 |  | 172 |  | (186) |  | — |
Operating service revenues |  |  | 9,126 |  | 1,585 |  | (186) |  | 10,525 |
External/Operating product revenues |  |  | 1,595 |  | — |  | — |  | 1,595 |
| Total external revenues |  |  | 10,707 |  | 1,413 |  | — |  | 12,120 |
| Total inter-segment revenues |  |  | 14 |  | 172 |  | (186) |  | — |
Total operating revenues |  |  | 10,721 |  | 1,585 |  | (186) |  | 12,120 |
Operating costs | 5 |  | (5,884) |  | (1,239) |  | 186 |  | (6,937) |
Adjusted EBITDA (1) |  |  | 4,837 |  | 346 |  | — |  | 5,183 |
Severance, acquisition and other costs | 6 |  |  |  |  | (149) |
Depreciation and amortization |  |  |  |  |  | (2,433) |
Finance costs |  |  |  |  |  |
| Interest expense |  |  |  |  |  | (703) |
| Net return on post-employment benefit plans | 12 |  |  |  |  | 54 |
Impairment of assets | 7 |  |  |  |  | (34) |
Other expense | 8 |  |  |  |  | (190) |
Income taxes |  |  |  |  |  | (543) |
Net earnings |  |  |  |  |  | 1,185 |
(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 | Revenues by services and products
| Three months | Six months
For the period ended June 30 | 2024 | 2023 | 2024 | 2023
Services(1) |  |  |  |
Wireless | 1,788 |  | 1,766 |  | 3,562 |  | 3,489 |
Wireline data | 2,034 |  | 2,021 |  | 4,046 |  | 4,022 |
Wireline voice | 677 |  | 722 |  | 1,360 |  | 1,448 |
Media | 730 |  | 719 |  | 1,372 |  | 1,413 |
Other wireline services | 79 |  | 75 |  | 160 |  | 153 |
Total services | 5,308 |  | 5,303 |  | 10,500 |  | 10,525 |
Products(2) |  |  |  |
Wireless | 568 |  | 626 |  | 1,252 |  | 1,252 |
Wireline | 129 |  | 137 |  | 264 |  | 343 |
Total products | 697 |  | 763 |  | 1,516 |  | 1,595 |
Total operating revenues | 6,005 |  | 6,066 |  | 12,016 |  | 12,120 |
(1)Our service revenues are generally recognized over time. (2)Our product revenues are generally recognized at a point in time.

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