Deferred Charges and Other Assets (Notes)

12 Months Ended

Dec. 31, 2018

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Deferred Charges and Other Assets

Deferred Charges and Other Assets

December 31,	2018	2017
(In millions of Canadian dollars)
Cochin Pipeline Reclamation Trust Securities(a)	6.1	4.3
Unamortized debt issue costs	0.6	67.2
Other	3.9	1.8
	10.6	73.3

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a.Represents restricted investments in Canadian government bonds. Restricted long-term investments by the Cochin Pipeline Reclamation Trust (the “Trust”) are to be used solely for the purposes of satisfying LMCI liabilities as further described in Note 20.  We have related LMCI short-term and long-term obligations of an amount approximately equal to our restricted cash and restricted investments recorded in Other current liabilities and Other deferred credits, respectively, on our accompanying consolidated balance sheets. The restricted assets are measured at fair value with offsetting adjustments recorded to the LMCI liabilities. Fair values for the restricted asset investments were determined based on observable prices and inputs for similar instruments available in the market, utilizing widely accepted cash flow models to value such instruments. Such techniques represent a Level 2 fair value measurement, see Note 17.