| Changes in carrying amounts of goodwill |
The following tables provide details about the changes in the carrying amounts of goodwill for the years ended December 31, 2025 and 2024. BCE’s groups of CGUs for purposes of goodwill impairment testing correspond to our reporting segments.
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|
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| For the year ended December 31, 2025 |
Note |
Bell CTS Canada |
Bell CTS
U.S. |
Bell
Media |
BCE |
| Cost |
|
|
|
|
|
| January 1, 2025 |
|
8,266 |
|
— |
|
3,127 |
|
11,393 |
|
| Acquisitions and disposition |
4 |
20 |
|
3,022 |
|
(53) |
|
2,989 |
|
| Net foreign exchange differences |
|
— |
|
(19) |
|
— |
|
(19) |
|
|
|
|
|
|
|
| December 31, 2025 |
|
8,286 |
|
3,003 |
|
3,074 |
|
14,363 |
|
| Accumulated impairment |
|
|
|
|
|
| January 1, 2025 |
|
— |
|
— |
|
(1,132) |
|
(1,132) |
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|
|
|
|
|
|
|
|
|
|
|
|
| December 31, 2025 |
|
— |
|
— |
|
(1,132) |
|
(1,132) |
|
| Net carrying amount |
|
|
|
|
|
| January 1, 2025 |
|
8,266 |
|
— |
|
1,995 |
|
10,261 |
|
| December 31, 2025 |
|
8,286 |
|
3,003 |
|
1,942 |
|
13,231 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| For the year ended December 31, 2024 |
Note |
Bell CTS |
|
Bell Media |
BCE |
| Cost |
|
|
|
|
|
| January 1, 2024 |
|
8,099 |
|
|
2,843 |
|
10,942 |
|
| Acquisitions |
4 |
167 |
|
|
284 |
|
451 |
|
| December 31, 2024 |
|
8,266 |
|
|
3,127 |
|
11,393 |
|
| Accumulated impairment |
|
|
|
|
|
| January 1, 2024 |
|
— |
|
|
— |
|
— |
|
| Impairment losses |
8 |
— |
|
|
(1,132) |
|
(1,132) |
|
| December 31, 2024 |
|
— |
|
|
(1,132) |
|
(1,132) |
|
| Net carrying amount |
|
|
|
|
|
| January 1, 2024 |
|
8,099 |
|
|
2,843 |
|
10,942 |
|
| December 31, 2024 |
|
8,266 |
|
|
1,995 |
|
10,261 |
|
|