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INVENTORIES | 12 Months Ended
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Dec. 31, 2017
Inventories [Abstract] |
INVENTORIES | INVENTORIES ACCOUNTING POLICY We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a first-in, first-out basis) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value. EXPLANATORY INFORMATION
|  | As at December 31 |
(In millions of dollars) |  | 2017 |  | 2016 |
Wireless devices and accessories |  | 251 |  | 236 |
Other finished goods and merchandise |  | 62 |  | 79 |
Total inventories |  | 313 |  | 315 |
Cost of equipment sales and merchandise for resale includes $2,231 million (2016 - $2,088 million) of inventory costs for 2017.

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