ASSET RETIREMENT OBLIGATIONS (Tables)

12 Months Ended

Dec. 31, 2019

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,	2019		2018
(millions of Canadian dollars)
Obligations at beginning of year	989		793
Liabilities acquired	—		—
Liabilities disposed	(59	)	(13	)
Liabilities incurred	15		145
Liabilities settled	(12	)	(21	)
Change in estimate and other	(417	)	29
Foreign currency translation adjustment	(18	)	22
Accretion expense	22		34
Obligations at end of year	520		989
Presented as follows:
Accounts payable and other	7		6
Other long-term liabilities	513		983
	520		989