GOODWILL

12 Months Ended

Dec. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

GOODWILL

	Liquids Pipelines	Gas Transmission and Midstream	Gas Distribution and Storage	Energy Services	Consolidated
(millions of Canadian dollars)
Balance at January 1, 2019	8,324	20,777	5,356	2	34,459
Foreign exchange and other	(373)	(933)	—	—	(1,306)
Balance at December 31, 20191,2	7,951	19,844	5,356	2	33,153
Foreign exchange and other	(123)	(364)	—	—	(487)
Acquisition	—	—	22	—	22
Balance at December 31, 20201,2	7,828	19,480	5,378	2	32,688

1 Gross cost of goodwill as at December 31, 2020 and 2019 was $34.3 billion and $34.7 billion, respectively.

2 Accumulated impairment as at December 31, 2020 and 2019 was $1.6 billion .