Operating segments are components of an entity that engage in business activities from which they earn revenues and incur expenses (including revenues and expenses related to transactions with the other entities within the group). We assess our operating segments based on information regularly provided to and reviewed by the Chief Operating Decision Maker (CODM), which we have identified as our Chief Executive Officer. This information is used to make resource allocation decisions and to assess financial performance. Our CODM reviews financial information prepared on a consolidated basis for the purposes of making resource allocation decisions and assessing the performance of the overall organization. Based on an evaluation of all facts and circumstances, the Company has determined that it functions as a single operating and reporting segment.


Years Ended December 31 (millions)	2022		2021		2020
Philippines	$	448	$	344	$	287
United States	401		311		208
Germany	275		312		242
Guatemala	224		185		152
Canada	217		188		139
El Salvador	140		121		111
Bulgaria	129		124		104
Spain	127		130		82
Ireland	98		111		92
Other	409		368		165
	$	2,468	$	2,194	$	1,582

We do not have significant amounts of net long-lived assets located outside of Canada. As at December 31, 2022, on a historical cost basis, we had net long-lived assets of approximately $2,373 million (December 31, 2021 – $2,543 million) located within Canada, and approximately $434 million (December 31, 2021 – $400 million) outside of Canada.