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Leases | 12 Months Ended
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Dec. 31, 2023
Disclosure of leases [Abstract] |
Leases |
Note 18 | Leases
Right-of-use assets BCE’s significant right-of-use assets under leases are satellites, office premises, land, cellular tower sites, retail outlets and OOH advertising spaces. Right-of-use assets are presented in Property, plant and equipment in the statements of financial position.
FOR THE YEAR ENDED DECEMBER 31, 2023 | NOTE | NETWORK INFRASTRUCTURE AND EQUIPMENT | LAND AND BUILDINGS | TOTAL
COST |  |  |  |
January 1, 2023 |  | 3,693 |  | 4,119 |  | 7,812 |
Additions |  | 832 |  | 729 |  | 1,561 |
Transfers |  | (215) |  | (4) |  | (219) |
Business disposition |  | — |  | (20) |  | (20) |
Lease terminations |  | (37) |  | (15) |  | (52) |
Impairment losses recognized in earnings | 8 | — |  | (30) |  | (30) |
Reclassified to assets held for sale |  | (2) |  | (5) |  | (7) |
December 31, 2023 |  | 4,271 |  | 4,774 |  | 9,045 |
ACCUMULATED DEPRECIATION |  |  |  |
January 1, 2023 |  | 1,804 |  | 1,858 |  | 3,662 |
Depreciation |  | 425 |  | 364 |  | 789 |
Transfers |  | (113) |  | (1) |  | (114) |
Business disposition |  | — |  | (3) |  | (3) |
Lease terminations |  | (13) |  | (2) |  | (15) |
December 31, 2023 |  | 2,103 |  | 2,216 |  | 4,319 |
NET CARRYING AMOUNT |  |  |  |
January 1, 2023 |  | 1,889 |  | 2,261 |  | 4,150 |
December 31, 2023 |  | 2,168 |  | 2,558 |  | 4,726 |
FOR THE YEAR ENDED DECEMBER 31, 2022 | NOTE | NETWORK INFRASTRUCTURE AND EQUIPMENT | LAND AND BUILDINGS | TOTAL
COST |  |  |  |
January 1, 2022 |  | 3,240 |  | 3,931 |  | 7,171 |
Additions |  | 681 |  | 336 |  | 1,017 |
Transfers |  | (195) |  | (6) |  | (201) |
Business acquisitions/(business disposition) |  | 2 |  | (11) |  | (9) |
Lease terminations |  | (35) |  | (7) |  | (42) |
Impairment losses recognized in earnings | 8 | — |  | (124) |  | (124) |
December 31, 2022 |  | 3,693 |  | 4,119 |  | 7,812 |
ACCUMULATED DEPRECIATION |  |  |  |
January 1, 2022 |  | 1,554 |  | 1,538 |  | 3,092 |
Depreciation |  | 374 |  | 335 |  | 709 |
Transfers |  | (112) |  | (5) |  | (117) |
Business disposition |  | — |  | (7) |  | (7) |
Lease terminations |  | (12) |  | (3) |  | (15) |
December 31, 2022 |  | 1,804 |  | 1,858 |  | 3,662 |
NET CARRYING AMOUNT |  |  |  |
January 1, 2022 |  | 1,686 |  | 2,393 |  | 4,079 |
December 31, 2022 |  | 1,889 |  | 2,261 |  | 4,150 |
Leases in net earnings The following table provides the expenses related to leases recognized in net earnings.
FOR THE YEAR ENDED DECEMBER 31 | 2023 | 2022
Interest expense on lease liabilities | 193 |  | 165 |
Variable lease payment expenses not included in the measurement of lease liabilities | 126 |  | 133 |
Expenses for leases of low value assets | 63 |  | 60 |
Expenses for short-term leases | 29 |  | 27 |
Leases in the statements of cash flows Total cash outflow related to leases was $1,455 million and $1,272 million for the year ended December 31, 2023 and December 31, 2022, respectively. Additional disclosures See Note 24, Debt due within one year, and Note 25, Long-term debt, for lease liabilities balances included in the statements of financial position. See Note 29, Financial and capital management, for a maturity analysis of lease liabilities. See Note 34, Commitments and contingencies, for leases committed but not yet commenced as at December 31, 2023.

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