ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2016

Portland Natural Gas Transmission System

ACQUISITIONS

Schedule of purchase price

(millions of dollars)
Net Purchase Price(a)	193
Less: TransCanada's carrying value of PNGTS' net assets at January 1, 2016	120
Excess purchase price(b)	73

(a)	Total purchase price of $228 million less the assumption of $35 million of proportional PNGTS debt by the Partnership.
(b)	The excess purchase price of $73 million was recorded as a reduction in Partners' Equity.

GTN

ACQUISITIONS

Schedule of purchase price

(millions of dollars)
Net Purchase Price(a)	359
Less: TransCanada's carrying value of non-controlling interest at April 1, 2015	232
Excess purchase price(b)	127

(a)	Total purchase price of $457 million less the assumption of $98 million of proportional GTN debt by the Partnership.
(b)	The excess purchase price of $127 million was recorded as a reduction in Partners' Equity.

Bison

ACQUISITIONS

Schedule of purchase price

(millions of dollars)
Total cash consideration	217
TransCanada's carrying value of non-controlling interest at October 1, 2014	188
Excess purchase price	29