BASIS OF PRESENTATION	3 Months Ended
Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited interim consolidated financial statements of Enbridge Inc. have been prepared in accordance with generally accepted accounting principles in the United States of America (U.S. GAAP) and Regulation S-X for interim consolidated financial information. They do not include all of the information and notes required by U.S. GAAP for annual consolidated financial statements and should therefore be read in conjunction with our audited consolidated financial statements and notes for the year ended December 31, 2017 included in our Annual Report on Form 10-K. In the opinion of management, the interim consolidated financial statements contain all normal recurring adjustments necessary to present fairly our financial position, results of operations and cash flows for the interim periods reported. These interim consolidated financial statements follow the same significant accounting policies as those included in our annual consolidated financial statements for the year ended December 31, 2017, except for the adoption of new standards (Note 2) and the presentation of Cash and cash equivalents to include Bank indebtedness, as discussed below. Amounts are stated in Canadian dollars unless otherwise noted. Our operations and earnings for interim periods can be affected by seasonal fluctuations within the gas distribution utility businesses, as well as other factors such as the supply of and demand for crude oil and natural gas, and may not be indicative of annual results. Effective September 30, 2017, we combined Cash and cash equivalents and amounts previously presented as Bank indebtedness where the corresponding bank accounts are subject to cash pooling arrangements. As at March 31, 2018 and December 31, 2017, $0.9 billion and $0.6 billion of Bank indebtedness has been combined within Cash and cash equivalents in our Consolidated Statements of Financial Position, respectively. Net cash provided by financing activities in our Consolidated Statements of Cash Flows for the three months period ended March 31, 2017 have been reduced by $0.2 billion to reflect this change. Certain comparative figures in our Consolidated Statement of Cash Flows have been reclassified to conform with the current year's presentation. In addition, activities for the three months ended March 31, 2017 relating to distributions to noncontrolling interests in relation to the Merger Transaction have been reclassified, resulting in an increase to investing activities of $67 million and a decrease to financing activities of $67 million.

BASIS OF PRESENTATION

The accompanying unaudited interim consolidated financial statements of Enbridge Inc. have been prepared in accordance with generally accepted accounting principles in the United States of America (U.S. GAAP) and Regulation S-X for interim consolidated financial information. They do not include all of the information and notes required by U.S. GAAP for annual consolidated financial statements and should therefore be read in conjunction with our audited consolidated financial statements and notes for the year ended December 31, 2017 included in our Annual Report on Form 10-K. In the opinion of management, the interim consolidated financial statements contain all normal recurring adjustments necessary to present fairly our financial position, results of operations and cash flows for the interim periods reported. These interim consolidated financial statements follow the same significant accounting policies as those included in our annual consolidated financial statements for the year ended December 31, 2017, except for the adoption of new standards (Note 2) and the presentation of Cash and cash equivalents to include Bank indebtedness, as discussed below. Amounts are stated in Canadian dollars unless otherwise noted.

Our operations and earnings for interim periods can be affected by seasonal fluctuations within the gas distribution utility businesses, as well as other factors such as the supply of and demand for crude oil and natural gas, and may not be indicative of annual results.

Effective September 30, 2017, we combined Cash and cash equivalents and amounts previously presented as Bank indebtedness where the corresponding bank accounts are subject to cash pooling arrangements. As at March 31, 2018 and December 31, 2017, $0.9 billion and $0.6 billion of Bank indebtedness has been combined within Cash and cash equivalents in our Consolidated Statements of Financial Position, respectively. Net cash provided by financing activities in our Consolidated Statements of Cash Flows for the three months period ended March 31, 2017 have been reduced by $0.2 billion to reflect this change.

Certain comparative figures in our Consolidated Statement of Cash Flows have been reclassified to conform with the current year's presentation. In addition, activities for the three months ended March 31, 2017 relating to distributions to noncontrolling interests in relation to the Merger Transaction have been reclassified, resulting in an increase to investing activities of $67 million and a decrease to financing activities of $67 million.