SUMMARY OF MATERIAL ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

SUMMARY OF MATERIAL ACCOUNTING POLICIES

Schedule of useful lives of property, plant and equipment

Depreciation is calculated on a straight-line basis over the following estimated useful lives:


Assets		Estimated useful lives
Buildings and leasehold improvements		5 to 40	years
Furniture and equipment		3 to 7	years
Telecommunication networks		3 to 20	years

Schedule of useful lives of intangible assets

Intangible assets with finite useful lives are amortized over their useful lives using the straight-line method over the following periods:


Assets		Estimated useful lives
Software		3 to 7	years
Customer relationships and other		5 to 8	years