Accounts Receivable, Net

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Accounts Receivable, Net

Accounts receivable, net

(in millions of Canadian dollars)	2015			2014
Freight	$	491		$	535
Non-freight	185			189
	676			724
Allowance for doubtful accounts	(31		)	(22		)
Total accounts receivable, net	$	645		$	702

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, 2015, allowances of $31 million (2014 – $22 million) were recorded in “Accounts receivable, net”. During 2015, provisions of $7 million of accounts receivable (2014 – $2 million; 2013 – $3 million) were recorded within “Purchased services and other”.