CHANGES IN ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2018

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

The below table presents the cumulative, immaterial effect of the adoption of ASC 606 on our Consolidated Statement of Financial Position as at January 1, 2018 on each affected financial statement line item along with explanations of those effects. For the three and six months ended June 30, 2018, the effect of the adoption of ASC 606 on our Consolidated Statement of Earnings was not material.



	Balance at December 31, 2017		Adjustments Due to ASC 606		Balance at January 1, 2018
(millions of Canadian dollars)
Assets
Deferred amounts and other assets	6,442		(170	)	6,272
Property, plant and equipment, net	90,711		112		90,823
Liabilities and equity
Accounts payable and other	9,478		62		9,540
Other long-term liabilities	7,510		66		7,576
Deferred income taxes	9,295		(62	)	9,233
Redeemable noncontrolling interests	4,067		(38	)	4,029
Deficit	(2,468	)	(86	)	(2,554	)



	Liquids Pipelines	Gas Transmission and Midstream	Gas Distribution	Green Power and Transmission	Energy Services	Consolidated
Three months ended June 30, 2018	Liquids Pipelines	Gas Transmission and Midstream	Gas Distribution	Green Power and Transmission	Energy Services	Consolidated
(millions of Canadian dollars)
Revenue from products transferred at a point in time¹	—	639	20	—	—	659
Revenue from products and services transferred over time²	2,121	1,240	1,039	148	—	4,548
Total revenue from contracts with customers	2,121	1,879	1,059	148	—	5,207



	Liquids Pipelines	Gas Transmission and Midstream	Gas Distribution	Green Power and Transmission	Energy Services	Consolidated
Six months ended June 30, 2018	Liquids Pipelines	Gas Transmission and Midstream	Gas Distribution	Green Power and Transmission	Energy Services	Consolidated
(millions of Canadian dollars)
Revenue from products transferred at a point in time¹	—	1,332	45	—	—	1,377
Revenue from products and services transferred over time²	4,219	2,457	3,245	302	—	10,223
Total revenue from contracts with customers	4,219	3,789	3,290	302	—	11,600


1	Revenue from sales of crude oil, natural gas and NGLs.


2	Revenue from crude oil and natural gas pipeline transportation, storage, natural gas gathering, compression and treating, natural gas distribution, natural gas storage services and electricity sales.