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REGULATORY MATTERS (Tables) | 12 Months Ended
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Dec. 31, 2018
Regulated Operations [Abstract] |
Schedule of Regulatory Assets | Accounting for rate-regulated activities has resulted in the recognition of the following significant regulatory assets and liabilities:
December 31, | Recovery/Refund Period Ends | 2018 |  | 2017 |
(millions of Canadian dollars) |  |  |  |  |
Regulatory assets/(liabilities) |  |  |  |  |
Liquids Pipelines |  |  |  |  |
Deferred income taxes | Various | 1,673 |  | 1,492 |
Tolling deferrals | Various | (28 | ) | (34 | )
Recoverable income taxes | Through 2030 | 27 |  | 46 |
Pipeline future abandonment costs 1 | Various | (201 | ) | (141 | )
Gas Transmission and Midstream |  |  |
Deferred income taxes | Various | 826 |  | 717 |
Regulatory liability related to income taxes 2 | Various | (912 | ) | (1,078 | )
Other | Various | 94 |  | (16 | )
Gas Distribution |  |  |
Deferred income taxes | Various | 1,132 |  | 1,000 |
Purchased gas variance 3 | Various | 197 |  | 51 |
Pension plans and OPEB 4 | Through 2033 | 118 |  | 102 |
Constant dollar net salvage adjustment | 2018 | 6 |  | 38 |
Future removal and site restoration reserves 5 | Various | (1,107 | ) | (1,066 | )
Site restoration clearance adjustment | Various | — |  | (31 | )
Other | Various | (4 | ) | 31 |
1 | Funds collected are included in Restricted long-term investments (Note 14).
2 | Relates to the establishment of a regulatory liability as a result of the United States tax reform legislation enacted December 22, 2017.
3 | Purchase gas variance is the difference between the actual cost and the approved cost of natural gas reflected in rates. EGD and Union Gas have been granted OEB approval to refund this balance to, or to collect this balance from, customers on a rolling 12-month basis via the Quarterly Rate Adjustment Mechanism process.
4 | The balances are excluded from the rate base and do not earn an ROE.
5 | Future removal and site restoration reserves result from amounts collected from customers by the Company, with the approval of the OEB, to fund future costs for removal and site restoration relating to property, plant and equipment. These costs are collected as part of depreciation charged on property, plant and equipment that is recorded in rates. The balance represents the amount that the Company has collected from customers, net of actual costs expended on removal and site restoration. The settlement of this balance will occur over the long-term as future removal and site restoration costs are incurred. In the absence of rate regulation accounting, costs incurred for removal and site restoration would be charged to earnings as incurred with recognition of revenue for amounts previously collected.
Schedule of Regulatory Liabilities | Accounting for rate-regulated activities has resulted in the recognition of the following significant regulatory assets and liabilities:
December 31, | Recovery/Refund Period Ends | 2018 |  | 2017 |
(millions of Canadian dollars) |  |  |  |  |
Regulatory assets/(liabilities) |  |  |  |  |
Liquids Pipelines |  |  |  |  |
Deferred income taxes | Various | 1,673 |  | 1,492 |
Tolling deferrals | Various | (28 | ) | (34 | )
Recoverable income taxes | Through 2030 | 27 |  | 46 |
Pipeline future abandonment costs 1 | Various | (201 | ) | (141 | )
Gas Transmission and Midstream |  |  |
Deferred income taxes | Various | 826 |  | 717 |
Regulatory liability related to income taxes 2 | Various | (912 | ) | (1,078 | )
Other | Various | 94 |  | (16 | )
Gas Distribution |  |  |
Deferred income taxes | Various | 1,132 |  | 1,000 |
Purchased gas variance 3 | Various | 197 |  | 51 |
Pension plans and OPEB 4 | Through 2033 | 118 |  | 102 |
Constant dollar net salvage adjustment | 2018 | 6 |  | 38 |
Future removal and site restoration reserves 5 | Various | (1,107 | ) | (1,066 | )
Site restoration clearance adjustment | Various | — |  | (31 | )
Other | Various | (4 | ) | 31 |
1 | Funds collected are included in Restricted long-term investments (Note 14).
2 | Relates to the establishment of a regulatory liability as a result of the United States tax reform legislation enacted December 22, 2017.
3 | Purchase gas variance is the difference between the actual cost and the approved cost of natural gas reflected in rates. EGD and Union Gas have been granted OEB approval to refund this balance to, or to collect this balance from, customers on a rolling 12-month basis via the Quarterly Rate Adjustment Mechanism process.
4 | The balances are excluded from the rate base and do not earn an ROE.
5 | Future removal and site restoration reserves result from amounts collected from customers by the Company, with the approval of the OEB, to fund future costs for removal and site restoration relating to property, plant and equipment. These costs are collected as part of depreciation charged on property, plant and equipment that is recorded in rates. The balance represents the amount that the Company has collected from customers, net of actual costs expended on removal and site restoration. The settlement of this balance will occur over the long-term as future removal and site restoration costs are incurred. In the absence of rate regulation accounting, costs incurred for removal and site restoration would be charged to earnings as incurred with recognition of revenue for amounts previously collected.

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- Definition Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 + Details
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- Definition Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 405 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394 + Details
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