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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) |  | 1,662 |  |  | 1,752 |
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 |  | 200 |  |  | 166 |
Other |  | 490 |  |  | 526 |
|  | 3,309 |  |  | 3,208 |
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; 2013 - $34 million).

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