For the years ended December 31, 2023, 2022 and 2021, three clients each accounted for more than 10% of our revenues. TELUS Corporation, our controlling shareholder and largest client for the year ended December 31, 2023, accounted for approximately 20.6%, 17.3% and 16.1% of our revenue for the years ended December 31, 2023, 2022 and 2021, respectively. Our second largest client for the year ended December 31, 2023, Google, accounted for approximately 13.1%, 11.9% and 11.0% of our revenue for the years ended December 31, 2023, 2022 and 2021, respectively. Our third largest client for the year ended December 31, 2023, a leading social media company, accounted for 11.2%, 15.8% and 17.7% of our revenue for the years ended December 31, 2023, 2022 and 2021, respectively.


As at December 31 (millions)	2023		2022







Other long-term assets
Prepaid lease deposits and other	$	21	$	20
Other	4		7
	$	25	$	27
Accounts payable and accrued liabilities
Trade accounts payable	$	37	$	39
Accrued liabilities	103		110
Payroll and other employee-related liabilities	135		129
Advance billings	4		5
Other	11		6
	$	290	$	289


Years Ended December 31 (millions)	2023		2022		2021
Net change in non-cash operating working capital
Accounts receivable	$	3	$	(26)	$	(124)
Due to and from affiliated companies, net	86		17		36
Prepaid expenses	—		6		(13)
Other long-term assets	2		6		1
Accounts payable and accrued liabilities	(45)		(27)		56
Income and other taxes receivable and payable, net	(2)		(1)		(10)
Advance billings and customer deposits	—		—		—
Provisions	2		—		—
Other long-term liabilities	(3)		(1)		(15)
	$	43	$	(26)	$	(69)
Cash payments for capital assets
Capital asset additions
Capital expenditures
Property, plant and equipment, excluding right-of-use assets	$	(79)	$	(92)	$	(93)
Intangible assets	(14)		(12)		(8)
	(93)		(104)		(101)
Change in associated non-cash investing working capital	4		(1)		2
	$	(89)	$	(105)	$	(99)

(d) Changes in liabilities arising from financing activities


			Statements of cash flows				Non-cash changes
Year Ended December 31, 2023 (millions)	Beginning of year		Issued or received		Redemptions, repayments or payments		Foreign exchange movement		Other		End of year
Long-term debt
Credit facility	$	742	$	1,161	$	(440)	$	—	$	—	$	1,463
Debt assumed from acquisitions	—		—		(89)		—		89		—
Lease liabilities	236		—		(84)		9		137		298
Deferred debt transaction costs	(14)		—		—		—		3		(11)
	$	964	$	1,161	$	(613)	$	9	$	229	$	1,750


			Statements of cash flows				Non-cash changes
Year Ended December 31, 2022 (millions)	Beginning of year		Issued or received		Redemptions, repayments or payments		Foreign exchange movement		Other		End of year
Long-term debt
Credit facility	$	941	$	411	$	(610)	$	—	$	—	$	742
Lease liabilities	215		—		(72)		(7)		100		236
Deferred debt transaction costs	(8)		—		(8)		—		2		(14)
	$	1,148	$	411	$	(690)	$	(7)	$	102	$	964


			Statements of cash flows				Non-cash changes
Year Ended December 31, 2021 (millions)	Beginning of year		Issued or received		Redemptions, repayments or payments		Foreign exchange movement		Other		End of year
Long-term debt
Credit facility	$	1,568	$	71	$	(698)	$	—	$	—	$	941
Lease liabilities	209		—		(67)		(3)		76		215
Deferred debt transaction costs	(11)		—		—		—		3		(8)
	$	1,766	$	71	$	(765)	$	(3)	$	79	$	1,148