Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2018

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue [Table Text Block]

The following table presents our revenues disaggregated by revenue source and type of revenue for each revenue source:

	Year Ended December 31, 2018
	Pipelines	Terminals	Total
(In millions of Canadian dollars)
Revenue from contracts with customers
Services
Firm services(a)	54.0	229.4	283.4
Fee-based services	1.3	79.2	80.5
Total services revenues	55.3	308.6	363.9
Other revenues(b)	6.9	13.0	19.9
Total revenues	62.2	321.6	383.8

________

a. Includes non-cancellable firm service customer contracts with take-or-pay or minimum volume commitment elements, including those contracts where both the price and quantity amount are fixed. In these arrangements, the customer is obligated to pay for the rendered service whether or not the customer chooses to utilize the service. Excludes service contracts with indexed-based pricing, which along with revenues from other contracts are reported as Fee-based services.

b. Amounts recognized as revenue under guidance prescribed in Topics of the Accounting Standards Codification other than in Topic 606 and primarily include regulatory-based adjustments and leases.

Contract with Customer, Asset and Liability [Table Text Block]

The following table presents the activity in our contract assets and liabilities:

(In millions of Canadian dollars)
Contract Assets
Balance at January 1, 2018	2.1
Additions	17.9
Transfer to Accounts receivable	(18.4)
Balance at December 31, 2018(a)	1.6
Contract Liabilities
Balance at January 1, 2018	68.2
Additions	154.5
Transfer to Revenues	(143.1)
Other (b)	0.7
Balance at December 31, 2018(c)	80.3

______

a. Includes current balances reported within “Other current assets” in our accompanying consolidated balance sheets at December 31, 2018.

b. Includes 2018 foreign currency translation adjustments associated with the balances at December 31, 2017.

c. Includes current balances and non-current balances of $12.8 million and $67.5 million reported within “Other current liabilities” and “Contract liabilities,” respectively, in our accompanying consolidated balance sheets at December 31, 2018.

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]

The following table presents our estimated revenue allocated to remaining performance obligations for contracted revenue that has not yet been recognized, representing our “contractually committed” revenue as of December 31, 2018 that we will invoice or transfer from contract liabilities and recognize in future periods:

Year	Estimated Revenue
(In millions of Canadian dollars)
2019	313.4
2020	250.0
2021	193.3
2022	183.9
2023	171.3
Thereafter	533.1
Total	1,645.0