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Business acquisitions and disposition (Tables)
 12 Months Ended
Dec. 31, 2023
Business Combinations And Disposition [Abstract]  
Disclosure of detailed information about business combination
The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities.

2023
Cash consideration paid 145 
Cash consideration payable 12 
Contingent consideration 6 
Total cost to be allocated 163 
Trade and other receivables 23 
Other non-cash working capital 4 
Indefinite-life intangible assets (1)
 29 
Finite-life intangible assets (2)
 23 
Other non-current assets 4 
Trade payables and other liabilities (15)
Contract liabilities (3)
Debt due within one year (5)
Deferred tax liabilities (13)
47 
Cash and cash equivalents 1 
Fair value of net assets acquired 48 
Goodwill (3)
 115 
(1)Consists of brand assets.
(2)Consists mainly of customer relationship assets and software.
(3)Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs.
The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities.

2022
Cash consideration 303 
Contingent consideration 39 
Total cost to be allocated 342 
Trade and other receivables 7 
Other non-cash working capital 7 
Property, plant and equipment 29 
Indefinite-life intangible assets (1)
 70 
Finite-life intangible assets (2)
 68 
Deferred tax assets 7 
Other long-term assets 2 
Trade payables and other liabilities (29)
Contract liabilities (3)
Deferred tax liabilities (39)
Other long-term liabilities (6)
113 
Cash and cash equivalents 21 
Fair value of net assets acquired 134 
Goodwill (3)
 208 
(1)Consists mainly of brand and digital assets.
(2)Consists mainly of customer relationship assets.
(3)Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs.
The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities.

2022
Cash consideration 153
Total cost to be allocated 153
Other non-cash working capital 5 
Property, plant and equipment 5
Indefinite-life intangible assets (1)
 17
Finite-life intangible and other assets (2)
 15
Trade payables and other liabilities (17)
Contract liabilities (5)
Deferred tax liabilities (9)
11
Cash and cash equivalents 14 
Fair value of net assets acquired 25 
Goodwill (3)
 128
(1)Consists of brand and digital assets.
(2)Consists mainly of customer relationship assets.
(3)Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs.
Summary of assets and liabilities sold
The following table summarizes the carrying value of the assets and liabilities sold:
2023
Trade and other receivables 1 
Prepaid expenses 1 
Property, plant and equipment 179 
Intangible assets 4 
Goodwill 76 
Total assets 261 
Trade payables and other liabilities 10 
Contract liabilities 3 
Debt due within one year 11 
Long-term debt 82 
Deferred tax liabilities 3 
Total liabilities 109 
Non-controlling interest 23 
Net assets sold 129