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MATERIAL ACCOUNTING POLICY INFORMATION (Tables)

12 Months Ended

Dec. 31, 2023

Corporate information and statement of IFRS compliance [abstract]

Disclosure of estimated useful lives of property, plant and equipment

Property, plant and equipment are depreciated on a straight-line or declining-balance basis over the estimated useful lives of each component of the assets as follows:


Buildings			Up to 60 years
Transmission stations, towers and related fixtures			Up to 50 years
Leasehold improvements			Up to 50 years
Plant and equipment			Up to 50 years
Network systems			Up to 65 years
Track			Up to 40 years
Intermodal containers			Up to 20 years

Pipelines and gas storage assets			Up to 80 years