GOODWILL (Tables)

12 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of goodwill

	Liquids Pipelines	Gas Transmission and Midstream	Gas Distribution and Storage	Energy Services	Consolidated
(millions of Canadian dollars)
Balance at January 1, 2020	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
Foreign exchange and other	(55)	(145)	—	—	(200)
Acquisition3	268	—	19	—	287
Balance at December 31, 20211,2	8,041	19,335	5,397	2	32,775

1 Gross cost of goodwill as at December 31, 2021 and 2020 was $34.4 billion and $34.3 billion, respectively.

2 Accumulated impairment as at December 31, 2021 and 2020 was $1.6 billion.

3 In 2021, we recorded $268 million of goodwill related to the acquisition of Moda. See Note 8 - Acquisitions and Dispositions for further discussion.