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Segmented information | 12 Months Ended
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Dec. 31, 2023
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, Material 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. 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 resulted 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 were combined to form a single reporting segment called Bell CTS. Bell Media remains a distinct reportable segment and is unaffected. Our results are therefore reported in two segments: Bell CTS and Bell Media. As a result of our reporting changes, prior periods have been restated 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, Internet protocol television (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 (Bell) Electronics Inc. (The Source). Subsequent to year end, Bell Canada announced a strategic partnership with Best Buy Canada to operate 165 The Source consumer electronics retail stores in Canada, which will be rebranded as Best Buy Express and offer the latest in consumer electronics from Best Buy along with exclusive telecommunications services from Bell. In addition, Bell will wind down The Source head office and back office operations, as well as close 107 The Source stores. 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.
Segmented information
FOR THE YEAR ENDED DECEMBER 31, 2023 | NOTE | BELL CTS | BELL MEDIA | INTER- SEGMENT ELIMINA- TIONS | BCE
Operating revenues |  |  |  |  |  |
External service revenues |  |  | 18,378 |  | 2,776 |  | — |  | 21,154 |
Inter-segment service revenues |  |  | 29 |  | 341 |  | (370) |  | — |
Operating service revenues |  |  | 18,407 |  | 3,117 |  | (370) |  | 21,154 |
External/Operating product revenues |  |  | 3,519 |  | — |  | — |  | 3,519 |
Total external revenues |  |  | 21,897 |  | 2,776 |  | — |  | 24,673 |
Total inter-segment revenues |  |  | 29 |  | 341 |  | (370) |  | — |
Total operating revenues |  |  | 21,926 |  | 3,117 |  | (370) |  | 24,673 |
Operating costs |  | 5 | (12,206) |  | (2,420) |  | 370 |  | (14,256) |
Adjusted EBITDA (1) |  |  | 9,720 |  | 697 |  | — |  | 10,417 |
Severance, acquisition and other costs |  | 6 |  |  |  | (200) |
Depreciation and amortization | 17, | 19 |  |  |  | (4,918) |
Finance costs |  |  |  |  |  |
Interest expense |  | 7 |  |  |  | (1,475) |
Net return on post-employment benefit plans |  | 27 |  |  |  | 108 |
Impairment of assets |  | 8 |  |  |  | (143) |
Other expense |  | 9 |  |  |  | (466) |
Income taxes |  | 10 |  |  |  | (996) |
Net earnings |  |  |  |  |  | 2,327 |
Goodwill |  | 22 | 8,099 |  | 2,843 |  | — |  | 10,942 |
Indefinite-life intangible assets |  | 19 | 8,052 |  | 1,763 |  | — |  | 9,815 |
Capital expenditures |  |  | 4,421 |  | 160 |  | — |  | 4,581 |
(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, 2022 | NOTE | BELL CTS | BELL MEDIA | INTER- SEGMENT ELIMINA- TIONS | BCE
Operating revenues |  |  |  |  |  |
| External service revenues |  |  | 18,052 |  | 2,904 |  | — |  | 20,956 |
| Inter-segment service revenues |  |  | 31 |  | 350 |  | (381) |  | — |
Operating service revenues |  | 18,083 |  | 3,254 |  | (381) |  | 20,956 |
External/Operating product revenues |  | 3,218 |  | — |  | — |  | 3,218 |
| Total external revenues |  |  | 21,270 |  | 2,904 |  | — |  | 24,174 |
| Total inter-segment revenues |  |  | 31 |  | 350 |  | (381) |  | — |
Total operating revenues |  |  | 21,301 |  | 3,254 |  | (381) |  | 24,174 |
Operating costs |  | 5 |  | (11,847) |  | (2,509) |  | 381 |  | (13,975) |
Adjusted EBITDA (1) |  |  | 9,454 |  | 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 | 7,960 |  | 2,946 |  | — |  | 10,906 |
Indefinite-life intangible assets |  | 19 | 7,980 |  | 1,846 |  | — |  | 9,826 |
Capital expenditures |  |  | 4,971 |  | 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. Revenues by services and products The following table presents our revenues disaggregated by type of services and products.
FOR THE YEAR ENDED DECEMBER 31 | 2023 | 2022
Services(1) |  |
Wireless | 7,120 |  | 6,821 |
Wireline data | 8,084 |  | 7,920 |
Wireline voice | 2,862 |  | 3,002 |
Media | 2,776 |  | 2,904 |
Other wireline services | 312 |  | 309 |
Total services | 21,154 |  | 20,956 |
Products(2) |  |
Wireless | 2,885 |  | 2,714 |
Wireline | 634 |  | 504 |
Total products | 3,519 |  | 3,218 |
Total operating revenues | 24,673 |  | 24,174 |
(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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