ASSET RETIREMENT OBLIGATIONS (Tables)

12 Months Ended

Dec. 31, 2023

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,	2023	2022
(millions of Canadian dollars)
Obligations at beginning of year	488	502
Liabilities acquired	1	—
Liabilities incurred	—	30
Liabilities settled	(23)	(126)
Change in estimate and other	5	51
Foreign currency translation adjustment	(6)	24
Accretion expense	28	7
Obligations at end of year	493	488
Presented as follows:
Other current liabilities	136	83
Other long-term liabilities	357	405
	493	488