GOODWILL (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

	Liquids Pipelines	Gas Transmission and Midstream	Gas Distribution and Storage	Renewable Power Generation	Energy Services	Consolidated
(millions of Canadian dollars)
Balance at January 1, 2022	8,041	19,335	5,397	—	2	32,775
Impairment	—	(2,465)	—	—	—	(2,465)
Foreign exchange and other	506	1,236	—	(4)	—	1,738
Acquisition3	—	—	—	392	—	392
Balance at December 31, 20221,2	8,547	18,106	5,397	388	2	32,440
Foreign exchange and other	(205)	(425)	—	(8)	—	(638)
Acquisition4	—	46	—	—	—	46
Balance at December 31, 20231,2	8,342	17,727	5,397	380	2	31,848

1Gross goodwill as at December 31, 2023 and 2022 was $35.9 billion and $36.5 billion, respectively.

2Accumulated impairment as at December 31, 2023 and 2022 was $4.1 billion.

3In 2022, we recorded $392 million of goodwill related to the acquisition of TGE. Refer to Note 8 - Acquisitions and Dispositions.

4In 2023, we recorded $46 million of goodwill related to the acquisition of Aitken Creek. Refer to Note 8 - Acquisitions and Dispositions.