ASSET RETIREMENT OBLIGATIONS (Tables)

12 Months Ended

Dec. 31, 2020

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,	2020	2019
(millions of Canadian dollars)
Obligations at beginning of year	520	989
Liabilities disposed	—	(59)
Liabilities incurred	—	15
Liabilities settled	(30)	(12)
Change in estimate and other	—	(417)
Foreign currency translation adjustment	(6)	(18)
Accretion expense	12	22
Obligations at end of year	496	520
Presented as follows:
Accounts payable and other	56	7
Other long-term liabilities	440	513
	496	520