v3.26.1
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES
 12 Months Ended
Dec. 31, 2025
Selling, general and administrative expense [abstract]  
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES SELLING, GENERAL AND ADMINISTRATIVE EXPENSES
Selling, general and administrative expenses consisted of the following items for the year ended December 31:
202520242023
Network and IT costs162 140 124 
Personnel costs127 89 86 
Customer associated costs53 41 39 
Consulting, professional and other services33 14 5 
Taxes, other than income taxes8 9 7 
Facility and office supplies4 6 9 
Losses on receivables2 2 2 
Other4 4 12 
Total selling, general and administrative expenses393 305 284 
ACCOUNTING POLICIES
Customer associated costs
Customer associated costs relate primarily to commissions paid to third-party dealers and marketing expenses. Certain customer acquisition costs are initially capitalized within ‘Other Assets’ in the consolidated statement of financial position and subsequently amortized within "Customer associated costs."

Leases

Short-term leases and leases for low value items are immediately expensed as incurred.