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Operating costs

12 Months Ended

Dec. 31, 2023

Analysis of income and expense [abstract]



Note 5			Operating costs


FOR THE YEAR ENDED DECEMBER 31		NOTE	2023	2022
Labour costs
	Wages, salaries and related taxes and benefits		(4,354)	(4,250)
	Post-employment benefit plans service cost (net of capitalized amounts)	27	(206)	(249)
	Other labour costs(1)		(1,063)	(1,054)
Less:
	Capitalized labour		1,217	1,136
Total labour costs			(4,406)	(4,417)
Cost of revenues(2)			(7,926)	(7,641)
Other operating costs (3)			(1,924)	(1,917)
Total operating costs			(14,256)	(13,975)

(1)Other labour costs include contractor and outsourcing costs.

(2)Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers.

(3)Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, information technology costs, professional service fees and rent.

Research and development expenses of $90 million and $57 million are included in operating costs for 2023 and 2022, respectively.