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Contracts assets and liabilities
 12 Months Ended
Dec. 31, 2024
Subclassifications of assets, liabilities and equities [abstract]  
Contract assets and liabilities Contract assets and 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.
Contract costs
The table below provides a reconciliation of the contract costs balance.
For the year ended December 31 2024 2023
Opening balance, January 1 1,412  1,143 
Incremental costs of obtaining a contract and contract fulfillment costs 969  892 
Amortization included in operating costs (791) (623)
Ending balance, December 31 1,590  1,412 
Contract costs are amortized over periods ranging from 12 to 84 months.
Remaining performance obligations
The following table shows revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) as at December 31, 2024.
2025 2026 2027 2028 2029 Thereafter Total
Bell CTS 2,944  1,663  657  314  132  425  6,135 
When estimating minimum transaction prices allocated to the remaining unfulfilled, or partially unfulfilled, performance obligations, BCE applied the practical expedient to not disclose information about remaining performance obligations that have an original expected duration of one year or less and for those contracts where we bill the same value as that which is transferred to the customer.