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ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2023
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) | Note | 2023 | 2022
Customer accounts receivable |  | 5,236 |  | 4,417 |
Other accounts receivable |  | 1,072 |  | 835 |
Allowance for doubtful accounts | 19 |  | (211) |  | (182) |
Total accounts receivable |  | 6,097 |  | 5,070 |
Current |  | 4,996 |  | 4,184 |
Long-term |  | 1,101 |  | 886 |
Total accounts receivable |  | 6,097 |  | 5,070 |
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) | 2023 | 2022
Current financing receivables | 2,111 |  | 1,922 |
Long-term financing receivables | 1,101 |  | 886 |
Total financing receivables | 3,212 |  | 2,808 |

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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