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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Property, Plant and Equipment Useful Life |
Oil sands upgraders, extraction plants and mine facilities |  | 20 to 40 years
Oil sands mine equipment |  | 5 to 15 years
Oil sands in situ processing facilities |  | 30 years
Power generation and utility plants |  | 30 to 40 years
Refineries and other processing plants |  | 20 to 40 years
Marketing and other distribution assets |  | 10 to 40 years

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