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GOODWILL | 12 Months Ended
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Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL | GOODWILL
| Liquids Pipelines |  | Gas Transmission and Midstream |  | Gas Distribution and Storage |  | Renewable Power Generation |  | Energy Services |  | Eliminations and Other |  | Consolidated |
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross Cost |  |  |  |  |  |  |
Balance at January 1, 2018 | 7,786 |  | 21,539 |  | 5,679 |  | — |  | 2 |  | 13 |  | 35,019 |
Disposition | — |  | (628 | ) | — |  | — |  | — |  | — |  | (628 | )
Allocation to assets held for sale | — |  | (55 | ) | (133 | ) | — |  | — |  | — |  | (188 | )
Foreign exchange and other | 538 |  | 1,482 |  | (183 | ) | — |  | — |  | — |  | 1,837 |
Balance at December 31, 2018 | 8,324 |  | 22,338 |  | 5,363 |  | — |  | 2 |  | 13 |  | 36,040 |
Foreign exchange and other | (373 | ) | (933 | ) | — |  | — |  | — |  | — |  | (1,306 | )
Balance at December 31, 2019 | 7,951 |  | 21,405 |  | 5,363 |  | — |  | 2 |  | 13 |  | 34,734 |
Accumulated Impairment |  |  |  |  |  |  |
Balance at January 1, 2018 | — |  | (542 | ) | (7 | ) | — |  | — |  | (13 | ) | (562 | )
Impairment | — |  | (1,019 | ) | — |  | — |  | — |  | — |  | (1,019 | )
Balance at December 31, 2018 | — |  | (1,561 | ) | (7 | ) | — |  | — |  | (13 | ) | (1,581 | )
Balance at December 31, 2019 | — |  | (1,561 | ) | (7 | ) | — |  | — |  | (13 | ) | (1,581 | )
Carrying Value |  |  |  |  |  |  |
Balance at December 31, 2018 | 8,324 |  | 20,777 |  | 5,356 |  | — |  | 2 |  | — |  | 34,459 |
Balance at December 31, 2019 | 7,951 |  | 19,844 |  | 5,356 |  | — |  | 2 |  | — |  | 33,153 |
IMPAIRMENT Gas Transmission and Midstream Canadian Natural Gas Gathering and Processing Businesses During the year ended December 31, 2018, we recorded a goodwill impairment charge of $1,019 million related to our Canadian Natural Gas Gathering and Processing Businesses assets which were classified as held for sale in the third quarter of 2018. The provincially regulated assets were subsequently sold in the fourth quarter of 2018 (Note 8). As these assets represented a portion of a reporting unit, we allocated a portion of the goodwill of the reporting unit to these assets using a relative fair value approach. In connection with the write-down of the carrying values of the assets held for sale to its sale price consideration less costs to sell, the related goodwill was impaired. We also performed a goodwill impairment test for the related reporting unit resulting in no additional impairment charge. US Midstream During the year ended December 31, 2017, we recorded a goodwill impairment charge of $102 million related to certain assets in our Gas Transmission and Midstream segment classified as held for sale (Note 8). Goodwill was allocated to certain disposal groups qualifying as a business based on a relative fair value approach. In connection with the write-down of the carrying values of the assets held for sale to its fair value less costs to sell, the related goodwill was impaired. The fair values of these assets were estimated using the discounted cash flow method, which was negatively impacted by a prolonged decline in commodity prices and deteriorating business performance. We also performed goodwill impairment testing on the associated gas midstream reporting unit resulting in no additional impairment charge. The estimate of the gas midstream reporting unit’s fair value required the use of significant unobservable inputs representative of a Level 3 fair value measurement, including assumptions related to the future performance of the reporting unit. DISPOSITIONS In 2018, we derecognized $262 million of goodwill on the disposition of Midcoast Operating, L.P. and its subsidiaries and $366 million on the disposition of the provincially regulated facilities of our Canadian Natural Gas Gathering and Processing Business (Note 8). ACQUISITIONS In 2017, we recognized $36.7 billion of goodwill on the Merger Transaction (Note 8).

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- Definition The entire disclosure for goodwill. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2144439 + Details
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