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VARIABLE INTEREST ENTITIES (Tables) | 12 Months Ended
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Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract] |
Schedule of Assets and Liabilities of Consolidated VIEs | The following table includes assets to be used to settle liabilities of our consolidated VIEs. The creditors of the liabilities of our consolidated VIEs do not have recourse to our general credit as the primary beneficiary. These assets and liabilities are included in the Consolidated Statements of Financial Position.
December 31, | 2022 1 | 2021
(millions of Canadian dollars) |  |
Assets |  |
Cash and cash equivalents | 426 |  | 247 |
Restricted cash | 12 |  | 4 |
Accounts receivable and other | 199 |  | 99 |
Accounts receivable from affiliates | 23 |  | — |
Inventory | 12 |  | 9 |
| 672 |  | 359 |
Property, plant and equipment, net | 7,707 |  | 3,052 |
Long-term investments | 14 |  | 16 |
Restricted long-term investments | 98 |  | 101 |
Deferred amounts and other assets | 158 |  | 2 |
Intangible assets, net | 102 |  | 108 |
| 8,751 |  | 3,638 |
Liabilities |  |
Accounts payable and other | 251 |  | 84 |
Accounts payable to affiliates | 21 |  | — |
| 272 |  | 84 |
Other long-term liabilities | 859 |  | 182 |
Deferred income taxes | 5 |  | 5 |
| 1,136 |  | 271 |
| 7,615 |  | 3,367 |
1 Includes assets and liabilities of newly created Enbridge Athabasca Midstream Trunkline LP and Enbridge Athabasca Midstream Investor LP following the sale of a minority interest in certain Athabasca Regional Oil Sands System assets. Refer to Note 8 - Acquisitions and Dispositions.
Schedule of the Carrying Amount of Interest in VIEs | The carrying amount of these VIEs and our estimated maximum exposure to loss as at December 31, 2022 and 2021 are presented below:
| Carrying Amount of | Maximum Exposure to
December 31, 2022 | the VIE | Loss
(millions of Canadian dollars) |  |
Aux Sable Liquid Products L.P.1 | 91 |  | 117 |
EIH S.á r.l.2 | 37 |  | 637 |
Rampion Offshore Wind Limited 3 | 413 |  | 468 |
Vector Pipeline L.P.4 | 195 |  | 325 |
Woodfibre LNG Limited Partnership 5,6 | 635 |  | 2,476 |
Other 7 | 245 |  | 443 |
| 1,616 |  | 4,466 |
| Carrying Amount of | Maximum Exposure to
December 31, 2021 | the VIE | Loss
(millions of Canadian dollars) |  |
Aux Sable Liquid Products L.P.1 | 113 |  | 195 |
EIH S.á r.l.2 | 38 |  | 664 |
Enbridge Renewable Infrastructure Investments S.á r.l.8,9 | 54 |  | 2,121 |
Rampion Offshore Wind Limited 3 | 450 |  | 508 |
Vector Pipeline L.P.4 | 189 |  | 374 |
Other 7 | 210 |  | 426 |
| 1,054 |  | 4,288 |
1 As at December 31, 2022 and 2021, the maximum exposure to loss includes a guarantee by us for our respective share of the VIE’s borrowing on a bank credit facility. 2 As at December 31, 2022 and 2021, the maximum exposure to loss includes our parental guarantees that have been committed in connection with the three French offshore wind projects for which we would be liable in the event of default by the VIE and an outstanding affiliate loan receivable for $56 million and $73 million held by us as at December 31, 2022 and 2021, respectively. 3 As at December 31, 2022 and 2021, the maximum exposure to loss includes our parental guarantees that have been committed in project contracts in which we would be liable for in the event of default by the VIE. 4 As at December 31, 2022 and 2021, the maximum exposure to loss includes the carrying value of outstanding affiliate loans receivable for $25 million and $80 million held by us as at December 31, 2022 and 2021, respectively, and an outstanding credit facility for $105 million as at December 31, 2022 and 2021. 5 In November 2022, Enbridge acquired a 30% interest in Woodfibre LNG Limited Partnership (Woodfibre). Refer to Note 13 - Long-Term Investments. Woodfibre is a VIE due to its lack of sufficient equity at risk to finance its activities. Enbridge does not hold decision-making rights to direct Woodfibre's activities that most significantly impact its economic performance. 6 As at December 31, 2022, the maximum exposure to loss includes our parental guarantees that have been committed in connection with the project for which we would be liable in the event of default by the VIE. 7 As at December 31, 2022 and 2021, the maximum exposure to loss includes our parental guarantees that have been committed in connection with the projects for which we would be liable in the event of default by the VIE. 8 As at December 31, 2021, the maximum exposure to loss included our parental guarantees that have been committed in connection with the project for which we would be liable in the event of default by the VIE and an outstanding affiliate loan receivable for $807 million held by us as at December 31, 2021. 9 Following a reconsideration event in connection with an additional equity injection to facilitate debt and equity rebalancing of Enbridge Renewable Infrastructure Investments S.á r.l. (ERII) in the third quarter of 2022, ERII's equity is now sufficient for it to finance its activities without additional subordinated financial support. Therefore, it is no longer considered to be a VIE.

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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -URI https://asc.fasb.org/extlink&oid=123419778&loc=SL6759159-111685 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5747-111685 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=123419778&loc=SL6228884-111685 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5728-111685 + Details
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