XML 59 R56.htm IDEA: XBRL DOCUMENT v3.20.1
Regulatory Assets and Liabilities (Tables)
 12 Months Ended
Dec. 31, 2019
15. Regulatory Assets and Liabilities  
Regulatory Assets
As atDecember 31December 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 removal 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 atDecember 31December 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 removal 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.