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ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 31, 2018
Subclassifications of assets, liabilities and equities [abstract]  
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE

ACCOUNTING POLICY
We initially recognize accounts receivable on the date they originate. We measure accounts receivable initially at fair value, and subsequently at amortized cost, with changes recognized in net income. We measure an impairment loss for accounts receivable as the excess of the carrying amount over the present value of future cash flows we expect to derive from it, if any. The excess is allocated to an allowance for doubtful accounts and recognized as a loss in net income.

EXPLANATORY INFORMATION
 
 
As at December 31
 
(In millions of dollars)
 

2018

2017

 
Note

 
(restated,
see note 2)

 
 
 
 
Customer accounts receivable
 
1,529

1,443

Other accounts receivable
 
785

653

Allowance for doubtful accounts
16

(55
)
(61
)
 
 
 
 
Total accounts receivable
 

2,259

2,035