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              [html]<thead><tr><tdcolspan="2">We recognize reversue when we can estimate its amount and are reasonably assured that we can collect it. Revenue is recorded net of discounts.</td></tr><tr><td>Source of revenue</td><td>How we recognize it</td></tr></thead><tbody><tr><td>Monthly subscriber fees for wireless, cable, telephony and internet services, rental of equipment, network services and media subscriptions</td><td>• Record revenue as the service is provided</td></tr><tr><td>Revenue from airtime, data services, roaming, long - distance and optional services, pay - per - use services and other sales of products</td><td>• Record revenue as the services or products are delivered</td></tr><tr><td>Revenue from the sale of wireless and cable equipment</td><td>· Record revenue when the equipment is delivered and accepted by the independent dealer or subscriber in direct sales</td></tr><tr><td>Equipment subsidies related to providing equipment to new and existing subscribers</td><td>· Record a reduction of equipment revenues when the equipment is activated</td></tr><tr><td>Installation fees charged to subscribers in Cable</td><td>· These fees do not meet the criteria as a separate unit of accounting • We defer and amortize these fees over the related service period, which is approximately three years • In Business Solutions we defer and amortize fees over the length of</td></tr><tr><td>Activation fees charged to subscribers in Wireless</td><td>• These fees do not meet the criteria as a separate unit of accounting • We record these fees as part of equipment revenue</td></tr><tr><td>Advertising revenue</td><td>· Record revenue in the period the advertising airs on our radio or television stations, is featured in our publications or displayed on our digital properties</td></tr><tr><td>Monthly subscription revenues received by television stations for subscriptions from cable and satellite providers</td><td>· Record revenue in the month the services are delivered to cable and satellite providers ’ subscribers</td></tr><tr><td>Toronto Blue Jays ’ revenue from home game admission and concessions</td><td>• Recognize revenue as the related games are played during the baseball season and goods are sold</td></tr><tr><td>Toronto Blue Jays ’ revenue from the Major League Baseball Revenue Sharing Agreement which redistributes funds between member clubs based on each club ’ s relative revenues</td><td>• Recognize revenue when it can be determined</td></tr><tr><td>Revenue from Toronto Blue Jays, radio and television broadcast agreements</td><td>• Record revenue at the time the related games are aired</td></tr><tr><td>Awards granted to customers through customer loyalty programs, which are considered a separately identifiable component of the sales transactions</td><td>▪ Extimate the portion of the original valie to allocate to the award credit based on the fair value of the future goods and services that can be distained when the credit is redemed ▪ Diet the allocated amount until the awards are redemend byp</td></tr></tbody>
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