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Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure of changes in accounting policies, accounting estimates and errors [Abstract] |
Disclosure of detailed information about property, plant and equipment | Estimated remaining useful lives of the components of depreciable assets, categorized by asset class, are as follows:
Coal generation | 2-10 years
Pipeline | 50 years
Gas generation | 2-30 years
Hydro generation | 2-60 years
Wind generation | 2-30 years
Mining property and equipment | 2-10 years
Capital spares and other | 2-60 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, 2017 | 95 |  | 5,888 |  | 1,982 |  | 3,228 |  | 1,315 |  | 95 |  | 370 |  | 12,973 |
Additions(2) | — |  | — |  | — |  | 1 |  | — |  | 275 |  | 8 |  | 284 |
Additions - finance lease | — |  | — |  | — |  | — |  | 10 |  | — |  | — |  | 10 |
Disposals | (3) |  | — |  | — |  | — |  | (1) |  | — |  | (3) |  | (7) |
Impairment charge (Note 7) | — |  | (38) |  | — |  | (11) |  | — |  | — |  | — |  | (49) |
Revisions and additions to decommissioning and restoration costs | — |  | (12) |  | (1) |  | (3) |  | (16) |  | — |  | — |  | (32) |
Retirement of assets | — |  | (47) |  | (17) |  | (6) |  | (16) |  | — |  | (4) |  | (90) |
Change in foreign exchange rates | 2 |  | 105 |  | (13) |  | 26 |  | 7 |  | 4 |  | — |  | 131 |
Transfers | — |  | 41 |  | 13 |  | 51 |  | 39 |  | (174) |  | 12 |  | (18) |
As at Dec. 31, 2018 | 94 |  | 5,937 |  | 1,964 |  | 3,286 |  | 1,338 |  | 200 |  | 383 |  | 13,202 |
Adjustments on implementation of IFRS 16 (Note 3)(3) | — |  | — |  | — |  | (7) |  | (101) |  | — |  | — |  | (108) |
Additions(4) | — |  | — |  | — |  | — |  | — |  | 407 |  | 115 |  | 522 |
Acquisitions (Note 4(D) and 4(J))(5) | — |  | 300 |  | — |  | — |  | — |  | 139 |  | — |  | 439 |
Disposals(6) | (2) |  | (389) |  | (260) |  | — |  | (34) |  | — |  | (19) |  | (704) |
Impairment (charges) reversals (Note 7) | — |  | 448 |  | — |  | (2) |  | (15) |  | — |  | — |  | 431 |
Revisions and additions to decommissioning and restoration costs | — |  | (62) |  | 11 |  | 2 |  | 26 |  | — |  | — |  | (23) |
Retirement of assets | — |  | (158) |  | (26) |  | (7) |  | (10) |  | — |  | — |  | (201) |
Change in foreign exchange rates | (1) |  | (63) |  | (40) |  | (17) |  | (3) |  | (4) |  | (6) |  | (134) |
Transfers(7) | — |  | 103 |  | 22 |  | 319 |  | 25 |  | (514) |  | 16 |  | (29) |
As at Dec. 31, 2019 | 91 |  | 6,116 |  | 1,671 |  | 3,574 |  | 1,226 |  | 228 |  | 489 |  | 13,395 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at Dec. 31, 2017 | — |  | 3,431 |  | 1,072 |  | 1,037 |  | 713 |  | — |  | 142 |  | 6,395 |
Depreciation | — |  | 306 |  | 79 |  | 123 |  | 125 |  | — |  | 16 |  | 649 |
Retirement of assets | — |  | (56) |  | (13) |  | (2) |  | (12) |  | — |  | — |  | (83) |
Disposals | — |  | — |  | — |  | — |  | (1) |  | — |  | (4) |  | (5) |
Change in foreign exchange rates | — |  | 84 |  | (3) |  | 6 |  | 5 |  | — |  | — |  | 92 |
Transfers | — |  | — |  | (7) |  | (3) |  | — |  | — |  | — |  | (10) |
As at Dec. 31, 2018 | — |  | 3,765 |  | 1,128 |  | 1,161 |  | 830 |  | — |  | 154 |  | 7,038 |
Adjustments on implementation of IFRS 16 (Note 3)(3) | — |  | — |  | — |  | (3) |  | (43) |  | — |  | — |  | (46) |
Depreciation | — |  | 304 |  | 77 |  | 136 |  | 97 |  | — |  | 16 |  | 630 |
Retirement of assets | — |  | (158) |  | (23) |  | (3) |  | (6) |  | — |  | — |  | (190) |
Disposals(5) | — |  | (170) |  | (255) |  | — |  | (14) |  | — |  | — |  | (439) |
Impairment reversal (Note 7) | — |  | 297 |  | — |  | — |  | — |  | — |  | — |  | 297 |
Change in foreign exchange rates | — |  | (52) |  | (16) |  | (4) |  | (2) |  | — |  | (2) |  | (76) |
Transfers | — |  | 10 |  | (11) |  | (3) |  | (22) |  | — |  | — |  | (26) |
As at Dec. 31, 2019 | — |  | 3,996 |  | 900 |  | 1,284 |  | 840 |  | — |  | 168 |  | 7,188 |
Carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at Dec. 31, 2017 | 95 |  | 2,457 |  | 910 |  | 2,191 |  | 602 |  | 95 |  | 228 |  | 6,578 |
As at Dec. 31, 2018 | 94 |  | 2,172 |  | 836 |  | 2,125 |  | 508 |  | 200 |  | 229 |  | 6,164 |
As at Dec. 31, 2019 | 91 |  | 2,120 |  | 771 |  | 2,290 |  | 386 |  | 228 |  | 321 |  | 6,207 |
(1) Includes major spare parts and stand-by equipment available, but not in service, and spare parts used for routine, preventive or planned maintenance, and the Australian gas pipeline. (2) Includes $7 million related to the acquisition of Big Level. (3) Includes net $33 million transferred to right of use assets and $29 million of finance lease assets that were derecognized on implementation of IFRS 16. Refer to Note 3 for further details. (4) Includes cash additions of $417 million (including $169 million related to the construction of the US Wind Projects), $100 million related to the Pioneer Pipeline (including $15 million transferred from other assets) and $5 million related to the Keephills 3 and Genesee 3 asset swap. Refer to Note 4 for further details of these transactions. (5) Includes $308 million related to the acquisition of the Keephills 3 facility with $300 million included in coal generation and the remainder in assets under construction. (6) In 2019, we sold the Genesee 3 facility and sold the major components of the Mississauga facility. In addition, Centralia sold boiler parts included in capital spares and other for a net loss of $17 million. The Sunhills mine also sold trucks included in mining property and equipment for a net loss of $18 million. Both were recognized in other gains on the statement of earnings (loss). (7) Mainly relates to transferring the Pioneer Pipeline and US Wind Projects from assets under construction to coal generation and renewable generation, respectively.
Disclosure of detailed information about intangible assets | Estimated remaining useful lives of intangible assets are as follows:
Software | 2-7 years
Power sale contracts | 1-20 years

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