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Goodwill | 12 Months Ended
--- | ---
Dec. 31, 2023
Intangible Assets [Abstract] |
Goodwill |
Note 22 | Goodwill
The following table provides details about the changes in the carrying amounts of goodwill for the years ended December 31, 2023 and 2022. BCE’s groups of CGUs for purposes of goodwill impairment testing correspond to our reporting segments.
| NOTE | BELL CTS | BELL MEDIA | BCE
Balance at January 1, 2022 |  | 7,626 |  | 2,946 |  | 10,572 |
Acquisitions | 4 |  | 334 |  | — |  | 334 |
Balance at December 31, 2022 |  | 7,960 |  | 2,946 |  | 10,906 |
Acquisitions, disposition and other | 4 | 139 |  | (81) |  | 58 |
Reclassified to assets held for sale | 16 |  | — |  | (22) |  | (22) |
Balance at December 31, 2023 |  | 8,099 |  | 2,843 |  | 10,942 |
Impairment testing
Goodwill is tested annually for impairment or when there is an indication that goodwill might be impaired, by comparing the carrying value of a CGU or group of CGUs to its recoverable amount, where the recoverable amount is the higher of fair value less costs of disposal and its value in use. RECOVERABLE AMOUNT The recoverable amount for each of the Bell CTS and Bell Media group of CGUs is its value in use. The recoverable amount for our groups of CGUs is determined by discounting five-year cash flow projections derived from business plans reviewed by senior management. The projections reflect management’s expectations of revenue, adjusted EBITDA, capital expenditures, working capital and operating cash flows, based on past experience and future expectations of operating performance, including any impact from changes in interest rates and inflation. Cash flows beyond the five-year period are extrapolated using perpetuity growth rates. None of the perpetuity growth rates exceeds the long-term historical growth rates for the markets in which we operate. The discount rates are applied to the cash flow projections and are derived from the weighted average cost of capital for each group of CGUs. The following table shows the key assumptions used to estimate the recoverable amounts of our groups of CGUs.
| ASSUMPTIONS USED
| PERPETUITY | DISCOUNT
GROUPS OF CGUs | GROWTH RATE | RATE
Bell CTS | 1.5 | % | 7.0 | %
Bell Media | 0.7 | % | 10.2 | %
We believe that any reasonable possible change in the key assumptions on which the estimate of recoverable amount of the Bell CTS group of CGUs is based would not cause its carrying amount to exceed its recoverable amount. For the Bell Media group of CGUs, a decrease of (0.3%) in the perpetuity growth rate or an increase of 0.2% in the discount rate would have resulted in its recoverable amount being equal to its carrying value.

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- Definition The disclosure of goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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