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Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2017
Disclosure of changes in accounting policies, accounting estimates and errors [Abstract]  
Disclosure of detailed information about property, plant and equipment
Estimated useful lives of the components of depreciable assets, categorized by asset class, are as follows:
Coal generation
2-14 years
Gas generation
2-30 years
Hydro generation
3-60 years
Wind generation
3-30 years
Mining property and equipment
2-14 years
Capital spares and other
2-30 years
A reconciliation of the changes in the carrying amount of PP&E is as follows:
 
Land

Coal
generation

Gas generation

Renewable
generation

Mining property
and equipment

Assets under
construction

Capital spares
and other(1)

Total

Cost
 

 

 

 

 

 

 

 

As at Dec. 31, 2015
95

6,091

1,484

3,265

1,208

351

360

12,854

Additions
2

—

—

1

—

353

2

358

Additions - finance lease
—

—

—

—

7

—

—

7

Disposals
(1
)
—

(3
)
(1
)
(1
)
—

(3
)
(9
)
Impairment charge - Wintering Hills (Note 4)
—

—

—

(28
)
—

—

—

(28
)
Reclassification to held for sale (Note 4)
—

—

—

(67
)
—

—

—

(67
)
Other (Note 6)
—

—

—

—

—

—

(1
)
(1
)
Revisions and additions to decommissioning and restoration costs
—

14

12

4

36

—

5

71

Retirement of assets
—

(96
)
(3
)
(14
)
(6
)
—

(3
)
(122
)
Change in foreign exchange rates
(1
)
(38
)
(16
)
(10
)
(3
)
(13
)
(4
)
(85
)
Transfers(2)
—

(95
)
51

62

24

(284
)
37

(205
)
As at Dec. 31, 2016
95

5,876

1,525

3,212

1,265

407

393

12,773

Additions
—

—

—

—

—

334

4

338

Additions - finance lease
—

—

—

—

14

—

—

14

Disposals
—

—

(16
)
(1
)
(1
)
—

(1
)
(19
)
Impairment charge - Sundance Unit 1
  (Note 6)
—

(20
)
—

—

—

—

—

(20
)
Revisions and additions to decommissioning and restoration costs
—

82

12

15

42

—

—

151

Retirement of assets
—

(84
)
(3
)
(4
)
(22
)
—

(6
)
(119
)
Change in foreign exchange rates
(1
)
(87
)
3

(23
)
(7
)
(2
)
(2
)
(119
)
Transfers(3)
1

121

461

29

24

(644
)
(18
)
(26
)
As at Dec. 31, 2017
95

5,888

1,982

3,228

1,315

95

370

12,973

 
 
 
 
 
 
 
 
 
Accumulated depreciation
 

 

 

 

 

 

 

 

As at Dec. 31, 2015
—

3,280

873

810

604

—

114

5,681

Depreciation
—

284

118

127

59

—

19

607

Retirement of assets
—

(85
)
(4
)
(7
)
(2
)
—

(3
)
(101
)
Disposals
—

—

(1
)
—

(1
)
—

—

(2
)
Reclassification to held for sale (Note 4)
—

—

—

(6
)
—

—

—

(6
)
Change in foreign exchange rates
—

(28
)
(10
)
—

(1
)
—

—

(39
)
Transfers
—

(239
)
51

(2
)
—

—

(1
)
(191
)
As at Dec. 31, 2016
—

3,212

1,027

922

659

—

129

5,949

Depreciation
—

351

67

123

76

—

18

635

Retirement of assets
—

(62
)
(2
)
(3
)
(18
)
—

(5
)
(90
)
Disposals
—

—

(11
)
(1
)
—

—

—

(12
)
Change in foreign exchange rates
—

(67
)
(1
)
(4
)
(4
)
—

—

(76
)
Transfers(2)
—

(3
)
(8
)
—

—

—

—

(11
)
As at Dec. 31, 2017
—

3,431

1,072

1,037

713

—

142

6,395

 
 
 
 
 
 
 
 
 
Carrying amount
 

 

 

 

 

 

 

 

As at Dec. 31, 2015
95

2,811

611

2,455

604

351

246

7,173

As at Dec. 31, 2016
95

2,664

498

2,290

606

407

264

6,824

As at Dec. 31, 2017
95

2,457

910

2,191

602

95

228

6,578

(1) Includes major spare parts and stand-by equipment available, but not in service, and spare parts used for routine, preventive, or planned maintenance.
(2) Net transfers of $14 million relate to the transfer of gas equipment to finance lease receivables.
(3) During the second quarter of 2017, the Corporation reclassified approximately $13 million of capital spares and other assets to inventory.
Disclosure of detailed information about intangible assets
Estimated useful lives of intangible assets are as follows:
Software
2-7 years
Power sale contracts
5-20 years