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Contract assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2024
Subclassifications of assets, liabilities and equities [abstract] |
Contract assets and contract liabilities | The table below provides a reconciliation of the significant changes in the contract assets and the contract liabilities balances.
|  | Contract assets (1) | Contract liabilities (2)
For the year ended December 31 | Note | 2024 | 2023 | 2024 | 2023
Opening balance, January 1 |  | 735 |  | 724 |  | 1,088 |  | 1,085 |
Revenue recognized included in contract liabilities at the beginning of the year |  | — |  | — |  | (834) |  | (812) |
Revenue recognized from contract liabilities included in contract assets at the beginning of the year |  | 102 |  | 84 |  | — |  | — |
Increase in contract liabilities during the year |  | — |  | — |  | 895 |  | 863 |
Increase in contract liabilities included in contract assets during the year |  | (108) |  | (88) |  | — |  | — |
Increase in contract assets from revenue recognized during the year |  | 789 |  | 713 |  | — |  | — |
Contract assets transferred to trade receivables |  | (635) |  | (613) |  | 20 |  | 8 |
Acquisitions | 4 | 1 |  | — |  | 13 |  | — |
Contract terminations transferred to trade receivables |  | (62) |  | (60) |  | 2 |  | (1) |
Other |  | (63) |  | (25) |  | (60) |  | (55) |
Ending balance, December 31 |  | 759 |  | 735 |  | 1,124 |  | 1,088 |
(1) Net of allowance for doubtful accounts of $18 million at December 31, 2024 and December 31, 2023. See Note 29, Financial and capital management, for additional details. (2) We have reclassified amounts from the previous period to make them consistent with the presentation for the current period.

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- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2024-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard -URIDate 2024-03-27 + Details
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- References No definition available. + Details
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