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ASSET RETIREMENT OBLIGATIONS (Tables)
12 Months Ended
Dec. 31, 2021
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 31,20212020
(millions of Canadian dollars)
Obligations at beginning of year496 520 
Liabilities disposed — 
Liabilities incurred — 
Liabilities settled(67)(30)
Change in estimate and other70 — 
Foreign currency translation adjustment(3)(6)
Accretion expense6 12 
Obligations at end of year502 496 
Presented as follows:
Accounts payable and other
160 56 
Other long-term liabilities
342 440 
502 496