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INVENTORIES | 12 Months Ended
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Dec. 31, 2023
Inventories [Abstract] |
INVENTORIES | INVENTORIES ACCOUNTING POLICY We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) 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. INVENTORIES BY TYPE
|  | As at December 31
(In millions of dollars) |  | 2023 | 2022
Wireless devices and accessories |  | 361 |  | 357 |
Other finished goods and merchandise |  | 95 |  | 81 |
Total inventories |  | 456 |  | 438 |
Cost of equipment sales and merchandise for resale includes $2,668 million of inventory costs for 2023 (2022 - $2,376 million).

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