ASSET RETIREMENT OBLIGATIONS (Tables)

12 Months Ended

Dec. 31, 2022

Asset Retirement Obligation Disclosure [Abstract]

Schedule of Reconciliation of Movements in The Company's ARO

A reconciliation of movements in our ARO liabilities is as follows:

December 31,	2022	2021
(millions of Canadian dollars)
Obligations at beginning of year	502	496
Liabilities incurred	30	—
Liabilities settled	(126)	(67)
Change in estimate and other	51	70
Foreign currency translation adjustment	24	(3)
Accretion expense	7	6
Obligations at end of year	488	502
Presented as follows:
Accounts payable and other	83	160
Other long-term liabilities	405	342
	488	502