ASSET RETIREMENT OBLIGATIONS (Tables)

12 Months Ended

Dec. 31, 2018

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,	2018		2017
(millions of Canadian dollars)
Obligations at beginning of year	793		232
Liabilities acquired	—		546
Liabilities disposed	(13	)	—
Liabilities incurred	145		—
Liabilities settled	(21	)	(22	)
Change in estimate	29		18
Foreign currency translation adjustment	22		(12	)
Accretion expense	34		31
Obligations at end of year	989		793
Presented as follows:
Accounts payable and other	6		2
Other long-term liabilities	983		791
	989		793