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DEFERRED AMOUNTS AND OTHER ASSETS
12 Months Ended
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).