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Goodwill (Tables) | 12 Months Ended
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Dec. 31, 2025
Goodwill [Abstract] |
Changes in carrying amounts of goodwill | The following tables provide details about the changes in the carrying amounts of goodwill for the years ended December 31, 2025 and 2024. BCE’s groups of CGUs for purposes of goodwill impairment testing correspond to our reporting segments.
For the year ended December 31, 2025 | Note | Bell CTS Canada | Bell CTS U.S. | Bell Media | BCE
Cost |  |  |  |  |
January 1, 2025 |  | 8,266 |  | — |  | 3,127 |  | 11,393 |
Acquisitions and disposition | 4 | 20 |  | 3,022 |  | (53) |  | 2,989 |
Net foreign exchange differences |  | — |  | (19) |  | — |  | (19) |
December 31, 2025 |  | 8,286 |  | 3,003 |  | 3,074 |  | 14,363 |
Accumulated impairment |  |  |  |  |
January 1, 2025 |  | — |  | — |  | (1,132) |  | (1,132) |
December 31, 2025 |  | — |  | — |  | (1,132) |  | (1,132) |
Net carrying amount |  |  |  |  |
January 1, 2025 |  | 8,266 |  | — |  | 1,995 |  | 10,261 |
December 31, 2025 |  | 8,286 |  | 3,003 |  | 1,942 |  | 13,231 |
For the year ended December 31, 2024 | Note | Bell CTS |  | Bell Media | BCE
Cost |  |  |  |  |
January 1, 2024 |  | 8,099 |  |  | 2,843 |  | 10,942 |
Acquisitions | 4 | 167 |  |  | 284 |  | 451 |
December 31, 2024 |  | 8,266 |  |  | 3,127 |  | 11,393 |
Accumulated impairment |  |  |  |  |
January 1, 2024 |  | — |  |  | — |  | — |
Impairment losses | 8 | — |  |  | (1,132) |  | (1,132) |
December 31, 2024 |  | — |  |  | (1,132) |  | (1,132) |
Net carrying amount |  |  |  |  |
January 1, 2024 |  | 8,099 |  |  | 2,843 |  | 10,942 |
December 31, 2024 |  | 8,266 |  |  | 1,995 |  | 10,261 |
Key assumptions used to estimate the recoverable amounts | The following table shows the key assumptions used to estimate the recoverable amounts of our groups of CGUs.
| Assumptions used
Groups of CGUs | Perpetuity growth rate | Discount rate
Bell CTS Canada | 1.5 | % | 7.0 | %
Bell CTS U.S. | 3.5 | % | 9.0 | %
Bell Media | 0.5 | % | 10.8 | %

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- Definition The disclosure of information for cash-generating units. [Refer: Total for all cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2025-01-01 -Paragraph 134 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2025-en-r&anchor=para_134&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 254 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_254&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 254 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_254&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&anchor=para_118&doctype=Standard -URIDate 2025-03-27 + Details
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