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AQUISITIONS AND DISPOSITIONS (Tables)
9 Months Ended
Sep. 30, 2019
Discontinued Operations and Disposal Groups [Abstract]  
Disposal groups, including discontinued operations
The table below summarizes the presentation of net assets held for sale in our Consolidated Statements of Financial Position:
 
September 30, 2019

December 31, 2018

(millions of Canadian dollars)
 

 
Accounts receivable and other (current assets held for sale)
72

117

Deferred amounts and other assets (long-term assets held for sale)1
2,473

2,383

Accounts payable and other (current liabilities held for sale)
(47
)
(63
)
Other long-term liabilities (long-term liabilities held for sale)
(90
)
(96
)
Net assets held for sale
2,408

2,341

1
Included within Deferred amounts and other assets at September 30, 2019 and December 31, 2018 respectively is property, plant and equipment of $2.2 billion and $2.1 billion.