INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2018

Intangible Assets, Net (Excluding Goodwill) [Abstract]

Schedule of intangible assets

The following table provides the weighted average amortization rate, gross carrying value, accumulated amortization and net carrying value for each of our major classes of intangible assets:

	Weighted Average			Accumulated
December 31, 20181	Amortization Rate		Cost	Amortization	Net
(millions of Canadian dollars)
Customer relationships	5.0	%	762	70	692
Power purchase agreements	4.4	%	96	21	75
Project agreement2	4.0	%	164	10	154
Software	11.4	%	1,827	814	1,013
Other intangible assets	4.1	%	508	70	438
			3,357	985	2,372

	Weighted Average			Accumulated
December 31, 20171	Amortization Rate		Cost	Amortization	Net
(millions of Canadian dollars)
Customer relationships	3.5	%	967	41	926
Power purchase agreements	3.5	%	99	17	82
Project agreement2	4.0	%	150	3	147
Software	11.3	%	1,760	714	1,046
Other intangible assets3	4.4	%	1,162	96	1,066
			4,138	871	3,267

1 Certain assets were reclassified as held for sale as at December 31, 2018 and December 31, 2017 (Note 8).

2 Represents a project agreement acquired from the Merger Transaction (Note 8).

3 The measurement of weighted average amortization rate excludes non-depreciable intangible assets.

Schedule of future amortization expense

The following table presents our forecast of amortization expense associated with existing intangible assets for the years indicated as follows:

	2019	2020	2021	2022	2023
Forecast of amortization expense (millions of Canadian dollars)	278	251	227	205	186