v3.25.4
ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 31, 2025
Subclassifications of assets, liabilities and equities [abstract]  
ACCOUNTS RECEIVABLE ACCOUNTS RECEIVABLE
ACCOUNTING POLICY
Accounts receivable represent (i) amounts owing to us that are currently due and collectible and (ii) amounts owed to us under device financing agreements that have not yet been billed (financing receivables). We initially recognize accounts receivable on the date they originate. We measure accounts receivable initially at fair value and subsequently at amortized cost, with changes recognized in net income. We measure an impairment loss for accounts receivable as the excess of the carrying amount over the present value of future cash flows we expect to derive from it, if any. The excess is allocated to an allowance for doubtful accounts and recognized as a loss in net income.

ACCOUNTS RECEIVABLE BY TYPE
As at December 31
(In millions of dollars)Note20252024
 
Customer accounts receivable6,326 5,762 
Other accounts receivable1,236 1,132 
Allowance for doubtful accounts19 (259)(227)
 
Total accounts receivable 7,303 6,667 
Current6,105 5,478 
Long-term1,198 1,189 
Total accounts receivable7,303 6,667 

The long-term portion of our accounts receivable is recorded within "financing receivables" on our Consolidated Statements of Financial Position and reflects our financing receivables that will be billed to customers beyond one year of the date of the financial statements.
Below is a breakdown of our financing receivable balances.
As at December 31
(In millions of dollars)20252024
Current financing receivables2,448 2,341 
Long-term financing receivables1,198 1,189 
Total financing receivables3,646 3,530