INTANGIBLE ASSETS AND GOODWILL (Tables)

12 Months Ended

Dec. 31, 2018

Intangible Assets [Abstract]

Disclosure of reconciliation of changes in intangible assets and goodwill

		Intangible Assets
($ millions)	Goodwill	Purchase and Sale Contracts and Other	Customer Relationships		Purchase Option		Total		Total Goodwill & Intangible Assets
Cost
Balance at December 31, 2016	2,097	212	488		277		977		3,074
Acquisition (Note 6)	1,774	—	151		—		151		1,925
Additions and other	—	4	(1	)	—		3		3
Balance at December 31, 2017	3,871	216	638		277		1,131		5,002
Additions and other	7	11	1		—		12		19
Transfers	—	—	—		(277	)	(277	)	(277	)
Balance at December 31, 2018	3,878	227	639		—		866		4,744
Amortization
Balance at December 31, 2016	—	127	113		—		240		240
Amortization	—	18	30		—		48		48
Balance at December 31, 2017	—	145	143		—		288		288
Amortization	—	19	28		—		47		47
Balance at December 31, 2018	—	164	171		—		335		335
Carrying amounts
Balance at December 31, 2017	3,871	71	495		277		843		4,714
Balance at December 31, 2018	3,878	63	468		—		531		4,409

Disclosure of goodwill and intangible assets by segment

The aggregate carrying amount of intangible assets and goodwill allocated to each operating segment is as follows:

As at December 31 ($ millions)	2018			2017(1)
	Goodwill	Intangible Assets	Total	Goodwill	Intangible Assets	Total
Pipelines Division	1,897	278	2,175	1,891	290	2,181
Facilities Division	541	102	643	540	380	920
Marketing & New Ventures Division	1,440	131	1,571	1,440	153	1,593
Corporate	—	20	20	—	20	20
	3,878	531	4,409	3,871	843	4,714

⁽¹⁾  The allocation of goodwill and intangible assets have been restated with comparative operating segments.

For the year ended December 31, 2018	Pipelines Division(1)	Facilities Division	Marketing & New Ventures Division(2)		Corporate & Inter-Division Eliminations		Total
($ millions)
Revenue from external customers	1,464	1,166	4,721		—		7,351
Inter-Division revenue	124	302	—		(426	)	—
Total revenue(3)	1,588	1,468	4,721		(426	)	7,351
Operating expenses	396	313	—		(158	)	551
Cost of goods sold, including product purchases	—	462	4,335		(282	)	4,515
Realized loss on commodity-related derivative financial instruments	—	—	51		—		51
Share of profit from equity accounted investees	279	30	102		—		411
Depreciation and amortization included in operations	216	149	26		—		391
Unrealized gain on commodity-related derivative financial instruments	—	—	(73	)	—		(73	)
Gross profit	1,255	574	484		14		2,327
Depreciation included in general and administrative	—	—	—		26		26
Other general and administrative	26	17	41		169		253
Other expense	—	5	12		10		27
Reportable segment results from operating activities	1,229	552	431		(191	)	2,021
Net finance costs	9	6	16		248		279
Reportable segment earnings (loss) before tax	1,220	546	415		(439	)	1,742
Capital expenditures	711	348	134		33		1,226
Contributions to equity accounted investees	—	58	—		—		58

⁽¹⁾  Pipelines Division transportation revenue includes $25 million associated with U.S. pipeline sales.

⁽²⁾  Marketing & New Ventures Division includes revenue of $240 million associated with U.S. midstream sales.

⁽³⁾  During the period, one customer accounted for 10 percent of total revenues, with $792 million reported throughout all segments.

For the year ended December 31, 2017(1)	Pipelines Division(2)		Facilities Division	Marketing & New Ventures Division(3)		Corporate & Inter-Division Eliminations		Total
($ millions)
Revenue from external customers	1,067		800	3,533		—		5,400
Inter-Division revenue	69		169	—		(238	)	—
Total revenue(4)	1,136		969	3,533		(238	)	5,400
Operating expenses	330		227	—		(107	)	450
Cost of goods sold, including product purchases	—		197	3,105		(140	)	3,162
Realized loss on commodity-related derivative financial instruments	1		—	93		—		94
Share of profit from equity accounted investees	72		22	22		—		116
Depreciation and amortization included in operations	195		138	26		—		359
Unrealized gain on commodity-related derivative financial instruments	(1	)	—	(22	)	—		(23	)
Gross profit	683		429	353		9		1,474
Depreciation included in general and administrative	—		—	—		23		23
Other general and administrative	20		23	19		151		213
Other (income) expense	(6	)	11	1		22		28
Reportable segment results from operating activities	669		395	333		(187	)	1,210
Net finance costs	10		12	7		156		185
Reportable segment earnings (loss) before tax	659		383	326		(343	)	1,025
Capital expenditures	1,328		440	57		14		1,839
Contributions to equity accounted investees	—		1	6		—		7

⁽¹⁾  Restated with comparative segments.

⁽²⁾  Pipelines Division transportation revenue includes $22 million associated with U.S. pipeline sales.

⁽³⁾  Marketing & New Ventures Division includes revenue of $215 million associated with U.S. midstream sales.

⁽⁴⁾  During the period, no one customer accounted for 10 percent or more of total revenue.

Disclosure of key assumptions used in goodwill impairment

The following summarizes the key assumptions used in the impairment test:

	Operating Segments
2018	Pipelines Division	Facilities Division	Marketing & New Ventures Division
(Percent)
Pre-tax discount rate	7.60	7.47	13.08
Adjusted inflation rate	1.22	1.61	1.80
Incremental increase in discount rate that would result in carrying value equal to recoverable amount
Increase in pre-tax discount rate	3.60	4.87	4.75