ASSETS HELD FOR SALE (Tables)

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Schedule of Assets To Be Disposed Of

The following table details the assets and liabilities held for sale at December 31, 2016.

(millions of $)	U.S.	Canadian1
Assets held for sale
Accounts receivable	13	18
Inventories	56	75
Other current assets	90	121
Plant, property and equipment	2,229	2,993	2
Intangible and other assets	328	440
Foreign currency translation gains	—	70	3
Total assets held for sale	2,716	3,717
Liabilities related to assets held for sale
Accounts payable and other	32	43
Other long-term liabilities	32	43
Total liabilities related to assets held for sale	64	86

1 At December 31, 2016 exchange rate of $1.34.

2 Includes $17 million (US$13 million) for a gas plant held for sale in the U.S. Natural Gas Pipelines segment.

3 Foreign currency translation gains related to the investments in Ravenswood, Ironwood, Kibby Wind and Ocean State Power will be reclassified from AOCI to Net Income on close of the sale.