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Contract assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2025
Subclassifications of assets, liabilities and equities [abstract] |
Contract assets and contract 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
For the year ended December 31 | Note | 2025 | 2024 | 2025 | 2024
Opening balance, January 1 |  |  | 759 |  | 735 |  | 1,124 |  | 1,088 |
Revenue recognized included in contract liabilities at the beginning of the year |  |  | — |  | — |  | (856) |  | (834) |
Revenue recognized from contract liabilities included in contract assets at the beginning of the year |  |  | 104 |  | 102 |  | — |  | — |
Increase in contract liabilities during the year |  |  | — |  | — |  | 958 |  | 895 |
Increase in contract liabilities included in contract assets during the year |  |  | (87) |  | (108) |  | — |  | — |
Increase in contract assets from revenue recognized during the year |  |  | 905 |  | 789 |  | — |  | — |
Contract assets transferred to trade receivables |  |  | (692) |  | (635) |  | 15 |  | 20 |
(Dispositions) acquisitions | 4, | 17 | (28) |  | 1 |  | 47 |  | 13 |
Contract terminations transferred to trade receivables |  |  | (63) |  | (62) |  | 9 |  | 2 |
Other |  |  | (51) |  | (63) |  | (51) |  | (60) |
Ending balance, December 31 |  |  | 847 |  | 759 |  | 1,246 |  | 1,124 |
(1)Net of allowance for doubtful accounts of $12 million and $18 million at December 31, 2025 and December 31, 2024, respectively. See Note 30, Financial and capital management, for additional details.

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- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2025-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2025-en-r&anchor=para_118&doctype=Standard -URIDate 2025-03-27 + Details
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