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DEFERRED AMOUNTS AND OTHER ASSETS | 12 Months Ended
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Dec. 31, 2015
DEFERRED AMOUNTS AND OTHER ASSETS |
DEFERRED AMOUNTS AND OTHER ASSETS | 13.DEFERRED AMOUNTS AND OTHER ASSETS
December 31, | 2015 | 2014
(millions of Canadian dollars) |  |
Regulatory assets (Note 5) | 1,661 | 1,751
Long-term portion of derivative assets (Note 24) | 373 | 199
Affiliate long-term notes receivable (Note 30) | 152 | 183
Contractual receivables | 432 | 382
Deferred financing costs | 52 | 51
Other | 490 | 526
| 3,160 | 3,092
As at December 31, 2015, deferred amounts of $406 million (2014 - $366 million) were subject to amortization and are presented net of accumulated amortization of $193 million (2014 - $189 million). Amortization expense for the year ended December 31, 2015 was $55 million (2014 - $38 million).

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