Accounts Receivable, Net

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Accounts Receivable, Net

Accounts receivable, net

(in millions of Canadian dollars)	2016			2015
Freight	$	461		$	491
Non-freight	162			185
	623			676
Allowance for doubtful accounts	(32		)	(31		)
Total accounts receivable, net	$	591		$	645

The Company maintains an allowance for doubtful accounts based on expected collectability of accounts receivable. Credit losses are based on specific identification of uncollectable accounts, the application of historical percentages by aging category and an assessment of the current economic environment. At December 31, 2016, allowances of $32 million (2015 – $31 million) were recorded in “Accounts receivable, net”. During 2016, provisions of $7 million of accounts receivable (2015 – $7 million; 2014 – $2 million) were recorded within “Purchased services and other”.