Operating segments are components of an entity that engage in business activities from which they earn revenues and incur expenses (including revenues and expenses related to transactions with the other entities within the group). We assess our operating segments based on information regularly provided to and reviewed by the Chief Operating Decision Maker (CODM), which we have identified as our Chief Executive Officer. This information is used to make resource allocation decisions and to assess financial performance. Our CODM reviews financial information prepared on a consolidated basis for the purposes of making resource allocation decisions and assessing the performance of the overall organization. Based on an evaluation of all facts and circumstances, the Company has determined that it functions as a single operating and reporting segment.


Years Ended December 31 (millions)	2023		2022		2021
United States	$	520	$	401	$	311
Philippines	466		448		344
Canada	268		217		188
Guatemala	261		224		185
Germany	221		275		312
El Salvador	169		140		121
Spain	149		127		130
Bulgaria	127		129		124
India	120		99		72
Other	407		408		407
	$	2,708	$	2,468	$	2,194

We do not have significant amounts of net long-lived assets located outside of Canada. As at December 31, 2023, on a historical cost basis, we had net long-lived assets of approximately $3,528 million (December 31, 2022 – $2,373 million) located within Canada, and approximately $499 million (December 31, 2022 – $434 million) outside of Canada.