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Accounts Receivable, Net
 3 Months Ended
Mar. 31, 2020
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
Accounts receivable, net Accounts receivable, net

Accounts receivable from customers are recognized initially at fair value and subsequently measured at amortized cost less allowance for expected credit losses. Losses on accounts receivable are estimated based on historical credit loss experience of receivables with similar risk characteristics. Historical loss experience is adjusted to reflect any management expectations that current or future conditions will differ from conditions that existed for the period over which historical information is evaluated.

To determine expected credit losses, customer receivables are disaggregated by credit characteristics, type of customer service, customer line of business, and receivable aging.
(in millions of Canadian dollars)
Freight
Non-freight
Total
Accounts receivable, as at March 31, 2020
$
724

$
202

$
926

 
 
 
 
Allowance for credit losses
 
 
 
Restated, as at January 1, 2020 (Note 2)
(27
)
(16
)
(43
)
Current period credit loss provision, net
—

2

2

Allowance for credit losses, as at March 31, 2020
(27
)
(14
)
(41
)
Total accounts receivable, net as at March 31, 2020
$
697

$
188

$
885

 
 
 
 
Total accounts receivable, net restated, as at January 1, 2020
$
610

$
194

$
804



Receivables are considered to be in default and are written off against the allowance for credit losses when it is probable that all remaining contractual payments due will not be collected in accordance with the terms of the customer contracts. Subsequent recoveries of amounts previously written off are credited to earnings in the period recovered.