XML 67 R49.htm IDEA: XBRL DOCUMENT v3.21.1

Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2020

7. Regulatory Assets and Liabilities

Regulatory Assets

As at		December 31		December 31
millions of Canadian dollars		2020		2019
Regulatory assets
Deferred income tax regulatory assets	$	887	$	862
Pension and post-retirement medical plan		394		380
Deferrals related to derivative instruments		65		81
Cost recovery clauses		49		13
Storm restoration regulatory asset		41		38
Environmental remediations		28		26
Stranded cost recovery		26		27
Demand side management ("DSM") deferral		15		19
Unamortized defeasance costs		13		19
Other		66		87
	$	1,584	$	1,552
Current	$	165	$	121
Long-term		1,419		1,431
Total regulatory assets	$	1,584	$	1,552
Regulatory liabilities
Deferred income tax regulatory liabilities		933		985
Accumulated reserve - cost of removal		865		891
Storm reserve		62		62
Cost recovery clauses		31		53
Self-insurance fund (note 32)		28		29
Regulated fuel adjustment mechanism		21		115
Deferrals related to derivative instruments		15		42
Other		6		4
	$	1,961	$	2,181
Current	$	129	$	295
Long-term		1,832		1,886
Total regulatory liabilities	$	1,961	$	2,181

Regulatory Liabilities

As at		December 31		December 31
millions of Canadian dollars		2020		2019
Regulatory assets
Deferred income tax regulatory assets	$	887	$	862
Pension and post-retirement medical plan		394		380
Deferrals related to derivative instruments		65		81
Cost recovery clauses		49		13
Storm restoration regulatory asset		41		38
Environmental remediations		28		26
Stranded cost recovery		26		27
Demand side management ("DSM") deferral		15		19
Unamortized defeasance costs		13		19
Other		66		87
	$	1,584	$	1,552
Current	$	165	$	121
Long-term		1,419		1,431
Total regulatory assets	$	1,584	$	1,552
Regulatory liabilities
Deferred income tax regulatory liabilities		933		985
Accumulated reserve - cost of removal		865		891
Storm reserve		62		62
Cost recovery clauses		31		53
Self-insurance fund (note 32)		28		29
Regulated fuel adjustment mechanism		21		115
Deferrals related to derivative instruments		15		42
Other		6		4
	$	1,961	$	2,181
Current	$	129	$	295
Long-term		1,832		1,886
Total regulatory liabilities	$	1,961	$	2,181

X

- References

No definition available.

+ Details

Name:	us-gaap_RegulatedOperationsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 715
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382

+ Details

Name:	us-gaap_ScheduleOfRegulatoryAssetsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 405
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394

+ Details

Name:	us-gaap_ScheduleOfRegulatoryLiabilitiesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration