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ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]  
ACCOUNTS RECEIVABLE ACCOUNTS RECEIVABLE
ACCOUNTING POLICY
Accounts receivable represent (i) amounts owing to us that are currently due and collectible and (ii) amounts owed to us under device financing agreements that have not yet been billed. 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.
ACCOUNTS RECEIVABLE BY TYPE
As at December 31
(In millions of dollars)Note20222021
 
Customer accounts receivable4,417 4,150 
Other accounts receivable835 791 
Allowance for doubtful accounts17 (182)(240)
 
Total accounts receivable 5,070 4,701 
Current4,184 3,847 
Long-term886 854 
Total accounts receivable5,070 4,701 

The long-term portion of our accounts receivable is recorded within "financing receivables" on our Consolidated Statements of Financial Position and is composed of our financing receivables that will be billed to customers beyond one year of the date of the financial statements.

Below is a breakdown of our financing receivable balances.
As at December 31
(In millions of dollars)20222021
Current financing receivables1,922 1,792 
Long-term financing receivables886 854 
Total financing receivables2,808 2,646