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Segmented information | 12 Months Ended
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Dec. 31, 2024
Operating Segments [Abstract] |
Segmented information | Segmented information The accounting policies used in our segment reporting are the same as those we describe in Note 2, Material accounting policies. Our segments reflect how we manage our business and how we classify our operations for planning and measuring performance. Accordingly, we operate and manage our segments as strategic business units organized by products and services. Segments negotiate sales with each other as if they were unrelated parties. We measure the performance of each segment based on adjusted EBITDA, which is equal to operating revenues less operating costs for the segment. Substantially all of our severance, acquisition and other costs, depreciation and amortization, finance costs and other (expense) income are managed on a corporate basis and, accordingly, are not reflected in segment results. Substantially all of our operations and assets are located in Canada. Our Bell CTS segment provides a wide range of communication products and services to consumer, business and government customers across Canada. Wireless products and services include mobile data and voice plans, streaming services, and devices and are available nationally. Wireline products and services comprise data (including Internet access, Internet protocol television (IPTV), cloud-based services and business solutions), voice, and other communication services and products, which are available to our residential, small and medium-sized business and large enterprise customers primarily in Ontario, Québec, the Atlantic provinces and Manitoba, while satellite TV service and connectivity to business customers are available nationally across Canada. In addition, this segment includes our wholesale business, which buys and sells local telephone, long distance, data and other services from or to resellers and other carriers as well as the results of operations of our national consumer electronics retailer, The Source (Bell) Electronics Inc. (The Source). In 2024, Bell Canada announced a strategic partnership with Best Buy Canada to operate 167 The Source consumer electronics retail stores in Canada, which have been rebranded as Best Buy Express and offer the latest in consumer electronics from Best Buy along with exclusive telecommunications services from Bell. In addition in 2024, Bell wound down The Source head office and back office operations, as well as closed 107 The Source stores. Our Bell Media segment provides a portfolio of assets in premium video, audio, OOH advertising, and digital media to customers nationally across Canada. Segmented information
For the year ended December 31, 2024 | Note | Bell CTS | Bell Media | Inter-segment eliminations | BCE
Operating revenues |  |  |  |  |  |
External service revenues |  |  | 18,256 |  | 2,817 |  | — |  | 21,073 |
Inter-segment service revenues |  |  | 27 |  | 334 |  | (361) |  | — |
Operating service revenues |  |  | 18,283 |  | 3,151 |  | (361) |  | 21,073 |
External/Operating product revenues |  |  | 3,336 |  | — |  | — |  | 3,336 |
Total external revenues |  |  | 21,592 |  | 2,817 |  | — |  | 24,409 |
Total inter-segment revenues |  |  | 27 |  | 334 |  | (361) |  | — |
Total operating revenues |  |  | 21,619 |  | 3,151 |  | (361) |  | 24,409 |
Operating costs |  | 5 | (11,788) |  | (2,393) |  | 361 |  | (13,820) |
Adjusted EBITDA (1) |  |  | 9,831 |  | 758 |  | — |  | 10,589 |
Severance, acquisition and other costs |  | 6 |  |  |  | (454) |
Depreciation and amortization | 17, | 19 |  |  |  | (5,041) |
Finance costs |  |  |  |  |  |
Interest expense |  | 7 |  |  |  | (1,713) |
Net return on post-employment benefit plans |  | 27 |  |  |  | 66 |
Impairment of assets |  | 8 |  |  |  | (2,190) |
Other expense |  | 9 |  |  |  | (305) |
Income taxes |  | 10 |  |  |  | (577) |
Net earnings |  |  |  |  |  | 375 |
Goodwill |  | 22 | 8,266 |  | 1,995 |  | — |  | 10,261 |
Indefinite-life intangible assets |  | 19 | 8,611 |  | 1,131 |  | — |  | 9,742 |
Capital expenditures |  |  | 3,746 |  | 151 |  | — |  | 3,897 |
(1)The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs.
For the year ended December 31, 2023 | Note | Bell CTS | Bell Media | Inter-segment eliminations | BCE
Operating revenues |  |  |  |  |  |
| External service revenues |  |  | 18,378 |  | 2,776 |  | — |  | 21,154 |
| Inter-segment service revenues |  |  | 29 |  | 341 |  | (370) |  | — |
Operating service revenues |  | 18,407 |  | 3,117 |  | (370) |  | 21,154 |
External/Operating product revenues |  | 3,519 |  | — |  | — |  | 3,519 |
| Total external revenues |  |  | 21,897 |  | 2,776 |  | — |  | 24,673 |
| Total inter-segment revenues |  |  | 29 |  | 341 |  | (370) |  | — |
Total operating revenues |  |  | 21,926 |  | 3,117 |  | (370) |  | 24,673 |
Operating costs |  | 5 |  | (12,206) |  | (2,420) |  | 370 |  | (14,256) |
Adjusted EBITDA (1) |  |  | 9,720 |  | 697 |  | — |  | 10,417 |
Severance, acquisition and other costs |  | 6 |  |  |  | (200) |
Depreciation and amortization | 17, | 19 |  |  |  | (4,918) |
Finance costs |  |  |  |  |  |
| Interest expense |  | 7 |  |  |  | (1,475) |
| Net return on post-employment benefit plans |  | 27 |  |  |  | 108 |
Impairment of assets |  | 8 |  |  |  | (143) |
Other expense |  | 9 |  |  |  | (466) |
Income taxes |  | 10 |  |  |  | (996) |
Net earnings |  |  |  |  |  | 2,327 |
Goodwill |  | 22 | 8,099 |  | 2,843 |  | — |  | 10,942 |
Indefinite-life intangible assets |  | 19 | 8,052 |  | 1,763 |  | — |  | 9,815 |
Capital expenditures |  |  | 4,421 |  | 160 |  | — |  | 4,581 |
(1)The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs. Revenues by services and products The following table presents our revenues disaggregated by type of services and products.
For the year ended December 31 | 2024 | 2023
Services(1) |  |
Wireless voice and data | 7,136 |  | 7,120 |
Wireline data | 8,117 |  | 8,084 |
Wireline voice | 2,672 |  | 2,862 |
Media(2) | 2,830 |  | 2,776 |
Other wireline services | 318 |  | 312 |
Total services | 21,073 |  | 21,154 |
Products(3) |  |
Wireless | 2,715 |  | 2,885 |
Wireline | 621 |  | 634 |
Total products | 3,336 |  | 3,519 |
Total operating revenues | 24,409 |  | 24,673 |
(1)Our service revenues are generally recognized over time. (2)Includes Crave direct-to-consumer revenues. (3)Our product revenues are generally recognized at a point in time.

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