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Consolidated Balance Sheets Details | 9 Months Ended
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Nov. 30, 2021
Balance Sheet Related Disclosures [Abstract] |
Consolidated Balance Sheet Details | 4. CONSOLIDATED BALANCE SHEET DETAILS Accounts Receivable, Net of Allowance The allowance for credit losses as at November 30, 2021 was $5 million (February 28, 2021 - $10 million). The Company recognizes current estimated credit losses for accounts receivable, net of allowance. The cumulative expected credit losses (“CECL”) for accounts receivable, net are estimated based on days past due and region for each customer in relation to a representative pool of assets consisting of a large number of customers with similar risk characteristics that operate under similar economic environments. The Company determined the CECL by estimating historical credit loss experience based on the past due status and region of the customers, adjusted as appropriate to reflect current conditions and estimates of future economic conditions, inclusive of the effect of the COVID-19 pandemic on credit losses. The duration and severity of the COVID-19 pandemic and the resulting market volatility are highly uncertain and, as such, the impact on expected credit losses is subject to significant judgment and may cause variability in the Company’s allowance for credit losses in future periods. When specific customers are identified as no longer sharing the same risk profile as their current pool, they are removed from the pool and evaluated separately. The Company also has long-term accounts receivable included in Other Long-term Assets. The CECL for long-term accounts receivable is estimated using the probability of default method and the default exposure due to limited historical information. The exposure of default is represented by the assets’ amortized carrying amount at the reporting date. The following table sets forth the activity in the Company’s allowance for credit losses:
| As at |  |
| November 30, 2021 |  |
Beginning balance as of February 29, 2020 | $ | 9 |  |  |
Impact of adopting ASC 326 | 4 |  |  |
Prior period recovery for expected credit losses | (3) |  |  |
Ending balance of the allowance for credit loss as at February 28, 2021 | 10 |  |  |
Current period recovery for expected credit losses | (1) |  |  |
Write-offs charged against the allowance | (4) |  |  |
Ending balance of the allowance for credit loss as at November 30, 2021 | $ | 5 |  |  |
The allowance for credit losses as at November 30, 2021 consists of $2 million (February 28, 2021 - $3 million) relating to CECL estimated based on days past due and region and $3 million (February 28, 2021 - $7 million) relating to specific customers that were evaluated separately. There was one customer that comprised more than 10% of accounts receivable as at November 30, 2021 (February 28, 2021 - one customer comprised more than 10%). Other Current Assets As at November 30, 2021 and February 28, 2021, other current assets included items such as the current portion of deferred commissions and prepaid expenses, among other items, none of which were greater than 5% of the current assets balance in any of the periods presented. Property, Plant and Equipment, Net Property, plant and equipment comprised the following:
| As at
| November 30, 2021 |  | February 28, 2021
Cost |  |  |
Buildings, leasehold improvements and other | $ | 53 |  |  | $ | 67 |
BlackBerry operations and other information technology | 92 |  |  | 110 |
Manufacturing, repair and research and development equipment | 69 |  |  | 72 |
Furniture and fixtures | 10 |  |  | 10 |
| 224 |  |  | 259 |
Accumulated amortization | 182 |  |  | 211 |
Net book value | $ | 42 |  |  | $ | 48 |
Intangible Assets, Net Intangible assets comprised the following:
| As at November 30, 2021
| Cost |  | Accumulated Amortization |  | Net Book Value
Acquired technology | $ | 1,023 |  |  | $ | 763 |  |  | $ | 260 |
Intellectual property | 505 |  |  | 323 |  |  | 182 |
Other acquired intangibles | 494 |  |  | 274 |  |  | 220 |
| $ | 2,022 |  |  | $ | 1,360 |  |  | $ | 662 |
| As at February 28, 2021
| Cost |  | Accumulated Amortization |  | Net Book Value
Acquired technology | $ | 1,023 |  |  | $ | 712 |  |  | $ | 311 |
Intellectual property | 498 |  |  | 299 |  |  | 199 |
Other acquired intangibles | 494 |  |  | 233 |  |  | 261 |
| $ | 2,015 |  |  | $ | 1,244 |  |  | $ | 771 |
For the nine months ended November 30, 2021, amortization expense related to intangible assets amounted to $130 million (nine months ended November 30, 2020 - $133 million). Total additions to intangible assets for the nine months ended November 30, 2021 amounted to $22 million (nine months ended November 30, 2020 - $23 million). During the nine months ended November 30, 2021, additions to intangible assets primarily consisted of payments for intellectual property relating to patent maintenance, registration and license fees. Based on the carrying value of the identified intangible assets as at November 30, 2021, and assuming no subsequent impairment of the underlying assets, the annual amortization expense for the remainder of fiscal 2022 and each of the five succeeding years is expected to be as follows: fiscal 2022 - $34 million; fiscal 2023 - $123 million; fiscal 2024 - $111 million; fiscal 2025 - $103 million; fiscal 2026 - $96 million and fiscal 2027 - $88 million. Goodwill Changes to the carrying amount of goodwill during the nine months ended November 30, 2021 were as follows:
| Carrying Amount
Carrying amount as at February 29, 2020 | $ | 1,437 |
Goodwill impairment charge (see note 3) | (594) |
Effect of foreign exchange on non-U.S. dollar denominated goodwill | 6 |
Carrying amount as at February 28, 2021 | 849 |
Effect of foreign exchange on non-U.S. dollar denominated goodwill | (4) |
Carrying amount as at November 30, 2021 | $ | 845 |
Other Long-term Assets As at November 30, 2021 and February 28, 2021, other long-term assets included long-term portion of deferred commission and long-term receivables, among other items, none of which were greater than 5% of total assets in any of the periods presented. Accrued Liabilities Accrued liabilities comprised the following:
| As at
| November 30, 2021 |  | February 28, 2021
Operating lease liabilities, current | $ | 29 |  |  | $ | 33 |
Other | 149 |  |  | 145 |
| $ | 178 |  |  | $ | 178 |
Other accrued liabilities include accrued royalties, accrued director fees, accrued vendor liabilities, accrued carrier liabilities, variable incentive accrual and payroll withholding taxes, among other items, none of which were greater than 5% of the current liabilities balance.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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