| Leases |
Leases Right-of-use assets BCE’s significant right-of-use assets under leases are satellites, office premises, land, cellular tower sites, retail outlets and OOH advertising spaces. Right-of-use assets are presented in Property, plant and equipment in the statements of financial position.
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| For the year ended December 31, 2025 |
Note |
Network infrastructure and equipment |
Land and buildings |
Total |
| Cost |
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| January 1, 2025 |
|
4,421 |
|
4,999 |
|
9,420 |
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| Additions |
|
379 |
|
473 |
|
852 |
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| Transfers |
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(282) |
|
(93) |
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(375) |
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| Business acquisitions |
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— |
|
52 |
|
52 |
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| Lease terminations |
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(668) |
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(56) |
|
(724) |
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| Impairment (losses) reversals recognized in earnings |
8 |
(8) |
|
17 |
|
9 |
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| Reclassified to assets held for sale |
17 |
— |
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(2) |
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(2) |
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| December 31, 2025 |
|
3,842 |
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5,390 |
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9,232 |
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| Accumulated depreciation |
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| January 1, 2025 |
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2,397 |
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2,470 |
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4,867 |
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| Depreciation |
|
461 |
|
413 |
|
874 |
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| Transfers |
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(141) |
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(20) |
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(161) |
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| Lease terminations |
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(660) |
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(29) |
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(689) |
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| December 31, 2025 |
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2,057 |
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2,834 |
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4,891 |
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| Net carrying amount |
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| January 1, 2025 |
|
2,024 |
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2,529 |
|
4,553 |
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| December 31, 2025 |
|
1,785 |
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2,556 |
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4,341 |
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| For the year ended December 31, 2024 |
Note |
Network infrastructure and equipment |
Land and buildings |
Total |
| Cost |
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| January 1, 2024 |
|
4,271 |
|
4,774 |
|
9,045 |
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| Additions |
|
444 |
|
327 |
|
771 |
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| Transfers |
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(245) |
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(5) |
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(250) |
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| Business acquisitions |
|
— |
|
140 |
|
140 |
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| Lease terminations |
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(49) |
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(141) |
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(190) |
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| Impairment losses recognized in earnings |
8 |
— |
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(86) |
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(86) |
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| Reclassified to assets held for sale |
17 |
— |
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(10) |
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(10) |
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| December 31, 2024 |
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4,421 |
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4,999 |
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9,420 |
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| Accumulated depreciation |
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| January 1, 2024 |
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2,103 |
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2,216 |
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4,319 |
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| Depreciation |
|
464 |
|
384 |
|
848 |
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| Transfers |
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(135) |
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2 |
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(133) |
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| Lease terminations |
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(35) |
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(132) |
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(167) |
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| December 31, 2024 |
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2,397 |
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2,470 |
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4,867 |
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| Net carrying amount |
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| January 1, 2024 |
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2,168 |
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2,558 |
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4,726 |
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| December 31, 2024 |
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2,024 |
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2,529 |
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4,553 |
| Leases in net earnings The following table provides the expenses related to leases recognized in net earnings.
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| For the year ended December 31 |
2025 |
2024 |
| Interest expense on lease liabilities |
194 |
|
218 |
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| Variable lease payment expenses not included in the measurement of lease liabilities |
112 |
|
116 |
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| Expenses for leases of low value assets |
77 |
|
69 |
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| Expenses for short-term leases |
31 |
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31 |
| Leases in the statements of cash flows Total cash outflow related to leases was $1,537 million and $1,567 million for the year ended December 31, 2025 and December 31, 2024, respectively. Principal lease payments Total principal payment on lease liabilities included in Repayment of long-term debt in the consolidated statements of cash flows (statements of cash flows) was $1,127 million and $1,142 million for the years ended December 31, 2025 and 2024, respectively. Additional disclosures See Note 25, Debt due within one year, and Note 26, Long-term debt, for lease liabilities balances included in the statements of financial position. See Note 30, Financial and capital management, for a maturity analysis of lease liabilities. See Note 35, Commitments and contingencies, for leases committed but not yet commenced as at December 31, 2025.
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