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Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2022
21. Employee Benefit Plans
Changes in benefit obligation and plan assets, and the funded status for all plans	For the  Year ended December 31 millions of dollars 2022 2021 Change in Projected Benefit Obligation ("PBO") and Accumulated Post- retirement Benefit Obligation ("APBO") Defined benefit pension plans Non-pension benefit plans Defined benefit pension plans Non-pension benefit plans Balance, January 1 $ 2,624 $ 318 $ 2,759 $ 339 Service cost 41 4 43 5 Plan participant contributions 6 6 6 4 Interest cost 80 9 67 8 Benefits paid  (174) (31) (160) (27) Actuarial gains (480) (79) (89) (10) Settlements and curtailments (6) - - - Foreign currency translation adjustment 67 16 (2) (1) Balance, December 31 $ 2,158 $ 243 $ 2,624 $ 318 Change in plan assets Balance, January 1 $ 2,702 $ 51 $ 2,605 $ 52 Employer contributions 45 24 42 21 Plan participant contributions  6 6 6 4 Benefits paid (174) (31) (160) (27) Actual return on assets, net of expenses (489) (7) 214 2 Settlements and curtailments (6) - - - Foreign currency translation adjustment 79 3 (5) (1) Balance, December 31 $ 2,163 $ 46 $ 2,702 $ 51 Funded status, end of year  $ 5 $ (197) $ 78 $ (267)
Plans with PBO/APBO in Excess of Plan Assets and Plans with Accumulated Benefit Obligation ("ABO") in Excess of Plan Assets	millions of dollars 2022 2021 Defined benefit pension plans Non-pension benefit plans Defined benefit pension plans Non-pension benefit plans PBO/APBO $ 1,006 $ 221 $ 140 $ 290 Fair value of plan assets 914 - 35 - Funded status $ (92) $ (221) $ (105) $ (290) millions of dollars 2022 2021 Defined benefit pension plans Defined benefit pension plans ABO $ 111 $ 133 Fair value of plan assets 33 35 Funded status $ (78) $ (98)
Amounts recognized in the Consolidated Balance Sheets	As at December 31 December 31 millions of dollars 2022 2021 Defined benefit pension plans Non-pension benefit plans Defined benefit pension plans Non-pension benefit plans Other current liabilities $ (13) $ (20) $ (7) $ (20) Long-term liabilities (80) (201) (100) (270) Other long-term assets 98 24 185 23 AOCI, net of tax and regulatory assets 358 22 230 90 Less: Deferred income tax (expense) recovery in AOCI (7) (1) (8) 1 Net amount recognized $ 356 $ (176) $ 300 $ (176)
Amounts Recognized in AOCI and Regulatory Assets	Regulatory assets Actuarial  (gains) losses millions of dollars Defined Benefit Pension Plans Balance, January 1, 2022 $ 192 $ 30 Amortized in current period (21) (10) Current year addition to AOCI or regulatory assets 147 (5) Change in FX rate 18 - Balance, December 31, 2022 $ 336 $ 15 Non-pension benefits plans Balance, January 1, 2022 $ 91 $ - Amortized in current period (2) - Current year addition to AOCI or regulatory assets (62) (10) Change in FX rate 4 - Balance, December 31, 2022 $ 31 $ (10) As at December 31 December 31 millions of dollars 2022 2021 Defined benefit pension plans Non-pension benefit plans Defined benefit pension plans Non-pension benefit plans Actuarial losses (gains) $ 15 $ (10) $ 30 $ - Deferred income tax expense (recovery) 7 1 8 (1) AOCI, net of tax 22 (9) 38 (1) Regulatory assets 336 31 192 91 AOCI, net of tax and regulatory assets $ 358 $ 22 $ 230 $ 90
Benefit Cost Components	As at Year ended December 31 millions of dollars 2022 2021 Defined benefit pension plans Non-pension benefit plans Defined benefit pension plans Non-pension benefit plans Service cost $ 41 $ 4 $ 43 $ 5 Interest cost 80 9 67 8 Expected return on plan assets (144) - (132) (1) Current year amortization of:  Actuarial losses 8 - 21 3  Regulatory assets (liability) 21 2 24 2 Settlement, curtailments 2 - - - Total $ 8 $ 15 $ 23 $ 17
Pension Plan Asset Allocations	Canadian Pension Plans Asset Class Target Range at Market Short-term securities 0% to 5% Fixed income 35% to 50% Equities:  Canadian 7% to 17%  Non-Canadian 36% to 60% Non-Canadian Pension Plans Asset Class Target Range at Market Weighted average Fixed income 30% to 50% Equities 50% to 70%
Cassification of the methodology used by the Company to fair value its investments	millions of dollars NAV Level 1 Level 2 Total Percentage As at December 31, 2022 Cash and cash equivalents $ - $ 70 $ - $ 70 3 % Net in-transits - (70) - (70) (3) % Equity securities:  Canadian equity - 87 - 87 4 %  United States equity  - 233 - 233 11 %  Other equity - 186 - 186 8 % Fixed income securities:  Government - - 104 104 5 %  Corporate - - 83 83 4 %  Other - 3 11 14 1 % Mutual funds - 68 - 68 3 % Other - - (3) (3) - % Open-ended investments measured at NAV  (1) 790 - - 790 36 % Common collective trusts measured at NAV (2) 601 - - 601 28 % Total  $ 1,391 $ 577 $ 195 $ 2,163 100 % As at December 31, 2021 Cash and cash equivalents $ - $ 60 $ - $ 60 2 % Net in-transits - (84) - (84) (3) % Equity securities:  Canadian equity - 97 - 97 4 %  United States equity  - 366 - 366 14 %  Other equity - 215 - 215 8 % Fixed income securities:  Government - - 132 132 5 %  Corporate - - 117 117 4 %  Other - 8 3 11 - % Mutual funds - 86 - 86 3 % Other - 1 (1) - - % Open-ended investments measured at NAV  (1) 952 - - 952 35 % Common collective trusts measured at NAV (2) 750 - - 750 28 % Total  $ 1,702 $ 749 $ 251 $ 2,702 100 % (1) NAV investments are open-ended registered and non-registered mutual funds, collective investment trusts, or pooled funds. NAV’s are calculated at least monthly and the funds honor subscription and redemption activity regularly. (2) The common collective trusts are private funds valued at NAV. The NAVs are calculated based on bid prices of the underlying securities. Since the prices are not published to external sources, NAV is used as a practical expedient. Certain funds invest primarily in equity securities of domestic and foreign issuers while others invest in long duration U.S. investment grade fixed income assets and seeks to increase return through active management of interest rate and credit risks. The funds honor subscription and redemption activity regularly.
Expected cash flows for defined benefit pension and other post-retirement benefit plans	millions of dollars Defined benefit pension plans Non-pension benefit plans Expected employer contributions 2023 $ 44 $ 20 Expected benefit payments 2023 164 22 2024 161 23 2025 168 23 2026 172 22 2027 178 22 2028 – 2032 919 105
Assumptions that have been used in accounting for defined benefit pension and other post-retirement benefit plans	Assumptions The following table shows the assumptions that have been used in accounting for defined benefit pension and other post-retirement benefit plans: 2022 2021 (weighted average assumptions) Defined benefit pension plans Non-pension benefit plans Defined benefit pension plans Non-pension benefit plans Benefit obligation – December 31: Discount rate - past service 5.33 % 5.31 % 3.05 % 2.81 % Discount rate - future service 5.34 % 5.32 % 3.18 % 2.92 % Rate of compensation increase 3.62 % 3.61 % 3.31 % 3.29 % Health care trend - initial (next year) - 5.40 % - 5.09 %  - ultimate  - 3.77 % - 3.77 %  - year ultimate reached 2043 2042 Benefit cost for year ended December 31: Discount rate - past service 3.05 % 2.81 % 2.49 % 2.48 % Discount rate - future service 3.18 % 2.92 % 2.64 % 2.51 % Expected long-term return on plan assets 6.07 % 1.32 % 5.86 % - % Rate of compensation increase 3.31 % 3.29 % 2.89 % 3.04 % Health care trend - initial (current year) - 5.09 % - 5.64 %  - ultimate  - 3.77 % - 4.35 %  - year ultimate reached 2042 2038 Actual assumptions used differ by plan.

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Tabular disclosure of benefit obligation and plan assets of defined benefit plan with accumulated benefit obligation in excess of plan assets.

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