Properties

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]


	2022		2022						2021
(in millions of Canadian dollars except percentages)	Weighted-average annual depreciation rate		Cost		Accumulated depreciation		Net book value		Cost		Accumulated depreciation		Net book value
Track and roadway	2.8	%	$	22,488	$	6,308	$	16,180	$	21,210	$	5,893	$	15,317
Buildings	2.7	%	1,069		254		815		1,022		266		756
Rolling stock	2.8	%	5,085		1,523		3,562		4,793		1,419		3,374

Other(1)	5.8	%	3,038		1,210		1,828		2,826		1,073		1,753
Total			$	31,680	$	9,295	$	22,385	$	29,851	$	8,651	$	21,200

(1) Comparative figures have been reclassified to conform with current period presentation.

Finance leases included in properties


	2022						2021
(in millions of Canadian dollars)	Cost		Accumulated depreciation		Net book value		Cost		Accumulated depreciation		Net book value

Rolling stock	$	170	$	75	$	95	$	291	$	133	$	158
Other	10		3		7		9		1		8
Total assets held under finance lease	$	180	$	78	$	102	$	300	$	134	$	166

Government assistance

During the year ended December 31, 2022, the Company received $32 million of government assistance towards the purchase and construction of properties.

As of December 31, 2022, the total Properties balance of $22,385 million is net of $285 million of unamortized government assistance, primarily related to the enhancement of the Company's track and roadway infrastructure. Amortization expense related to government assistance for the year ended December 31, 2022, was $11 million.