ASSET RETIREMENT OBLIGATIONS (Tables)

12 Months Ended

Dec. 31, 2017

Asset Retirement Obligation Disclosure [Abstract]

Reconciliation of movements in the Company's ARO

A reconciliation of movements in our ARO liabilities is as follows:

December 31,	2017		2016
(millions of Canadian dollars)
Obligations at beginning of year	232		198
Liabilities acquired	546		—
Liabilities incurred	—		2
Liabilities settled	(22	)	(33	)
Change in estimate	18		63
Foreign currency translation adjustment	(12	)	(5	)
Accretion expense	31		7
Obligations at end of year	793		232
Presented as follows:
Accounts payable and other	2		2
Other long-term liabilities	791		230
	793		232