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Financial and capital management (Tables)

12 Months Ended

Dec. 31, 2024

Financial Instruments [Abstract]

Fair value details of financial instruments measured at amortized cost

The following table provides the fair value details of other financial instruments measured at amortized cost in the statements of financial position.

December 31, 2024

December 31, 2023

Classification

Fair value methodology

Note

Carrying value

Fair value

Carrying value

Fair value

Debt securities and other debt

Debt due within one year and long-term debt

Quoted market price of debt

24,

25

31,247

30,885

29,049

28,225

Disclosure of fair value measurement of assets

The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position.

												Fair value
			Classification			Note			Carrying value of asset (liability)			Quoted prices in active markets for identical assets (level 1)			Observable market data (level 2)(1)			Non-observable market inputs (level 3)(2)
December 31, 2024
Publicly-traded and privately-held investments(3)			Other non-current assets			21			877			35			—			842
Derivative financial instruments			Other current assets, trade payables and other liabilities, other non-current assets and liabilities						(368)			—			(368)			—
Other			Other non-current assets						225			—			225			—
December 31, 2023
Publicly-traded and privately-held investments(3)			Other non-current assets			21			587			10			—			577
Derivative financial instruments			Other current assets, trade payables and other liabilities, other non-current assets and liabilities						(488)			—			(488)			—
Other			Other non-current assets and liabilities						147			—			216			(69)

(1)Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates.

(2)Non-observable market inputs such as discounted cash flows and revenue and earnings multiples. For certain privately-held investments, changes in our valuation assumptions may result in a significant change in the fair value of our level 3 financial instruments.

(3)Unrealized gains and losses are recorded in Other comprehensive income (loss) in the statements of comprehensive income and are reclassified from Accumulated other comprehensive loss to the Deficit in the statements of financial position when realized.

Disclosure of fair value measurement of liabilities

The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position.

												Fair value
			Classification			Note			Carrying value of asset (liability)			Quoted prices in active markets for identical assets (level 1)			Observable market data (level 2)(1)			Non-observable market inputs (level 3)(2)
December 31, 2024
Publicly-traded and privately-held investments(3)			Other non-current assets			21			877			35			—			842
Derivative financial instruments			Other current assets, trade payables and other liabilities, other non-current assets and liabilities						(368)			—			(368)			—
Other			Other non-current assets						225			—			225			—
December 31, 2023
Publicly-traded and privately-held investments(3)			Other non-current assets			21			587			10			—			577
Derivative financial instruments			Other current assets, trade payables and other liabilities, other non-current assets and liabilities						(488)			—			(488)			—
Other			Other non-current assets and liabilities						147			—			216			(69)

(1)Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates.

(2)Non-observable market inputs such as discounted cash flows and revenue and earnings multiples. For certain privately-held investments, changes in our valuation assumptions may result in a significant change in the fair value of our level 3 financial instruments.

(3)Unrealized gains and losses are recorded in Other comprehensive income (loss) in the statements of comprehensive income and are reclassified from Accumulated other comprehensive loss to the Deficit in the statements of financial position when realized.

Change in allowance for doubtful accounts

The following table provides the change in allowance for doubtful accounts for trade receivables.

			Note						2024			2023
Balance, January 1									(118)			(129)
Additions									(169)			(126)
Usage and reversals									167			137
Balance, December 31			12						(120)			(118)

The following table provides the change in allowance for doubtful accounts for contract assets.

						Note						2024			2023
Balance, January 1												(18)			(19)
Additions												(20)			(40)
Usage and reversals												20			41
Balance, December 31												(18)			(18)
Current												(6)			(6)
Non-current												(12)			(12)
Balance, December 31						14						(18)			(18)

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments

The following table provides further details on trade receivables, net of allowance for doubtful accounts.

At December 31						2024			2023
Trade receivables not past due						3,346			3,158
Trade receivables past due
			Under 60 days			484			421
			60 to 120 days			240			209
			Over 120 days			115			53
Trade receivables, net of allowance for doubtful accounts						4,185			3,841

Maturity analysis for recognized financial liabilities

The following table is a maturity analysis for recognized financial liabilities at December 31, 2024 for each of the next five years and thereafter.

At December 31, 2024						Note			2025			2026			2027			2028			2029			Thereafter			Total
Total debt, excluding lease liabilities						25			2,769			1,988			1,771			2,139			1,490			22,114			32,271
Lease liabilities (1)						25			1,258			991			493			392			332			2,047			5,513
Notes payable						24			2,203			—			—			—			—			—			2,203
Loan secured by receivables						24			1,600			—			—			—			—			—			1,600
Interest payable on long-term debt, notes payable     and loan secured by receivables									1,491			1,255			1,213			1,155			1,055			12,037			18,206
Net receipts on cross currency interest     rate swaps and interest rate swaps									(64)			(61)			(40)			(40)			(39)			(1,322)			(1,566)
Total									9,257			4,173			3,437			3,646			2,838			34,876			58,227

(1) Includes imputed interest of $922 million.

Details on outstanding foreign currency forward contracts and cross currency basis swaps

The following table provides further details on our outstanding foreign currency forward contracts and options as at December 31, 2024.

Type of hedge			Buy currency			Amount to receive			Sell currency			Amount to pay			Maturity			Hedged item
Cash flow(1)			USD			1,117			CAD			1,606			2025			Loans
Cash flow			USD			1,533			CAD			2,154			2025			Commercial paper
Cash flow			USD			671			CAD			873			2025			Anticipated purchases
Cash flow			PHP			3,193			CAD			75			2025			Anticipated purchases
Cash flow			USD			509			CAD			677			2026			Anticipated purchases
Economic			USD			280			CAD			375			2025			Anticipated purchases
Economic - swaps			CAD			423			USD			302			2025			Anticipated purchases
Economic - options(2)			USD			270			CAD			353			2025			Anticipated purchases
Economic - call options			USD			500			CAD			675			2025			Anticipated purchases
Economic - put options			USD			780			CAD			1,044			2025			Anticipated purchases
Economic - swaps			USD			102			CAD			140			2026			Anticipated purchases
Economic - call options			USD			120			CAD			158			2026			Anticipated purchases
Economic - call options			CAD			348			USD			240			2026			Anticipated purchases
Economic - put options			USD			150			CAD			197			2026			Anticipated purchases
Economic - swaps			USD			200			CAD			275			2027			Anticipated purchases

(1)    Forward contracts to hedge loans secured by receivables under our securitization program. See Note 24, Debt due within one year, for additional information.

(2) Foreign currency options with a leverage provision and a profit cap limitation.

Summary of key ratios

The following table provides a summary of our key ratio.

At December 31						2024			2023
Net debt leverage ratio						3.81			3.48

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