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INVENTORY

12 Months Ended

Dec. 31, 2013

9. INVENTORY

December 31,	2013	2012
(millions of Canadian dollars)
Natural gas	527	448
Other commodities	588	331
	1,115	779

Commodity costs on the Consolidated Statements of Earnings included non-cash charges of $4 million (2012 - $10 million; 2011 - $9 million) for the year ended December 31, 2013 to reduce the cost basis of inventory to market value.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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