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DEFERRED AMOUNTS AND OTHER ASSETS | 12 Months Ended
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Dec. 31, 2012
DEFERRED AMOUNTS AND OTHER ASSETS |
DEFERRED AMOUNTS AND OTHER ASSETS | 12. DEFERRED AMOUNTS AND OTHER ASSETS
December 31, |  | 2012 |  |  | 2011 |
(millions of Canadian dollars) |  |  |  |  |  |
Regulatory assets |  | 1,284 |  |  | 1,000 |
Long-term portion of derivative assets (Note 22) |  | 408 |  |  | 562 |
Affiliate long-term note receivable (Note 27) |  | 182 |  |  | 194 |
Contractual receivables |  | 303 |  |  | 288 |
Deferred financing costs |  | 127 |  |  | 132 |
Other |  | 318 |  |  | 324 |
|  | 2,622 |  |  | 2,500 |
At December 31, 2012, deferred amounts of $265 million (2011 - $255 million) were subject to amortization and are presented net of accumulated amortization of $123 million (2011 - $106 million). Amortization expense for the year ended December 31, 2012 was $25 million (2011 - $20 million; 2010 - $20 million).

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