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Regulatory Assets and Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2019
15. Regulatory Assets and Liabilities |
Regulatory Assets |
As at |  | December 31 |  | December 31
millions of Canadian dollars |  | 2019 | (1) | 2018
Regulatory assets |  |  |  |
Deferred income tax regulatory assets | $ | 862 | $ | 775
Pension and post-retirement medical plan |  | 380 |  | 453
Deferrals related to derivative instruments |  | 81 |  | 10
Storm restoration regulatory asset |  | 38 |  | 32
Stranded cost recovery |  | 27 |  | 28
Environmental remediations |  | 26 |  | 31
Demand side management ("DSM") deferral |  | 19 |  | 24
Unamortized defeasance costs |  | 19 |  | 26
Cost recovery clauses |  | 13 |  | 75
Other |  | 87 |  | 115
| $ | 1,552 | $ | 1,569
Current | $ | 121 | $ | 165
Long-term |  | 1,431 |  | 1,404
Total regulatory assets | $ | 1,552 | $ | 1,569
Regulatory liabilities |  |  |  |
Deferred income tax regulatory liabilities |  | 985 |  | 1,218
Accumulated reserve - cost of remova l |  | 891 |  | 955
Regulated fuel adjustment mechanism |  | 115 |  | 161
Storm reserve |  | 62 |  | 76
Cost recovery clauses |  | 53 |  | 30
Deferrals related to derivative instruments |  | 42 |  | 116
Self-insurance fund (note 31) |  | 29 |  | 30
Other |  | 4 |  | 24
| $ | 2,181 | $ | 2,610
Current | $ | 295 | $ | 251
Long-term |  | 1,886 |  | 2,359
Total regulatory liabilities | $ | 2,181 | $ | 2,610
(1) On March 25, 2019, Emera announced the sale of Emera Maine. As at December 31, 2019, Emera Maine's assets and liabilities were classified as held for sale. Refer to note 4 for further details.
Regulatory Liabilities |
As at |  | December 31 |  | December 31
millions of Canadian dollars |  | 2019 | (1) | 2018
Regulatory assets |  |  |  |
Deferred income tax regulatory assets | $ | 862 | $ | 775
Pension and post-retirement medical plan |  | 380 |  | 453
Deferrals related to derivative instruments |  | 81 |  | 10
Storm restoration regulatory asset |  | 38 |  | 32
Stranded cost recovery |  | 27 |  | 28
Environmental remediations |  | 26 |  | 31
Demand side management ("DSM") deferral |  | 19 |  | 24
Unamortized defeasance costs |  | 19 |  | 26
Cost recovery clauses |  | 13 |  | 75
Other |  | 87 |  | 115
| $ | 1,552 | $ | 1,569
Current | $ | 121 | $ | 165
Long-term |  | 1,431 |  | 1,404
Total regulatory assets | $ | 1,552 | $ | 1,569
Regulatory liabilities |  |  |  |
Deferred income tax regulatory liabilities |  | 985 |  | 1,218
Accumulated reserve - cost of remova l |  | 891 |  | 955
Regulated fuel adjustment mechanism |  | 115 |  | 161
Storm reserve |  | 62 |  | 76
Cost recovery clauses |  | 53 |  | 30
Deferrals related to derivative instruments |  | 42 |  | 116
Self-insurance fund (note 31) |  | 29 |  | 30
Other |  | 4 |  | 24
| $ | 2,181 | $ | 2,610
Current | $ | 295 | $ | 251
Long-term |  | 1,886 |  | 2,359
Total regulatory liabilities | $ | 2,181 | $ | 2,610
(1) On March 25, 2019, Emera announced the sale of Emera Maine. As at December 31, 2019, Emera Maine's assets and liabilities were classified as held for sale. Refer to note 4 for further details.

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