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Business acquisitions and dispositions (Tables)
12 Months Ended
Dec. 31, 2024
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.
2024
Cash consideration paid 429 
Total cost to be allocated 429 
Trade and other receivables 40 
Other non-cash working capital 6 
Assets held for sale 11 
Property, plant and equipment 263 
Finite-life intangible assets 17 
Other non-current assets 34 
Trade payables and other liabilities (12)
Contract liabilities (1)
Debt due within one year (20)
Liabilities held for sale (10)
Long-term debt (100)
Deferred tax liabilities (87)
Other non-current liabilities (7)
134 
Cash and cash equivalents 11 
Fair value of net assets acquired 145 
Goodwill (1)
284 
(1)Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell Media 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.
2024
Cash consideration paid 78 
Contingent consideration 11 
Total cost to be allocated 89 
Trade and other receivables 5 
Other non-cash working capital 2 
Other non-current assets 1 
Trade payables and other liabilities (3)
Contract liabilities (7)
Deferred tax liabilities (1)
(3)
Cash and cash equivalents 5 
Fair value of net assets acquired 2 
Goodwill (1)
87 
(1)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.
2023
Cash consideration paid 145 
Cash consideration payable 12 
Contingent consideration
Total cost to be allocated 163 
Trade and other receivables 23 
Other non-cash working capital
Indefinite-life intangible assets (1)
29 
Finite-life intangible assets (2)
23 
Other non-current assets
Trade payables and other liabilities (15)
Contract liabilities (3)
Debt due within one year (5)
Deferred tax liabilities (13)
47 
Cash and cash equivalents
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.
Summary of assets and liabilities sold
The following table summarizes the carrying value of the assets and liabilities sold:
2023
Trade and other receivables
Prepaid expenses
Property, plant and equipment 179 
Intangible assets
Goodwill 76 
Total assets 261 
Trade payables and other liabilities 10 
Contract liabilities
Debt due within one year 11 
Long-term debt 82 
Deferred tax liabilities
Total liabilities 109 
Non-controlling interest 23 
Net assets sold 129