v3.25.4
Trade and other receivables
12 Months Ended
Dec. 31, 2025
Subclassifications of assets, liabilities and equities [abstract]  
Trade and other receivables Trade and other receivables
For the year ended December 31 Note 2025 2024
Trade receivables (1)
4,113  4,305 
Allowance for revenue adjustments (158) (191)
Allowance for doubtful accounts 30 (164) (120)
Current tax receivable 348  112 
Commodity taxes receivable 10 
Other accounts receivable 325  376 
Total trade and other receivables 4,474  4,489 
(1)The details of securitized receivables are set out in Note 25, Debt due within one year.
Wireless device financing plan receivables
Wireless device financing plan receivables represent amounts owed to us under financing agreements that have not yet been billed. The current portion of these balances is included in Trade receivables within the Trade and other receivables line item on our statements of financial position and the long-term portion is included within the Other non-current assets line item on our statements of financial position.
The following table summarizes our wireless device financing plan receivables.
For the year ended December 31 Note 2025 2024
Current 1,076  1,063 
Non-current 22 399  410 
Total wireless device financing plan receivables (1)
1,475  1,473 
(1)Excludes allowance for doubtful accounts and allowance for revenue adjustments on the current portion of $39 million and $45 million at December 31, 2025 and December 31, 2024, respectively, and allowance for doubtful accounts on the non-current portion of $11 million and $12 million at December 31, 2025 and December 31, 2024, respectively.