PLANT, PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2012

NOTE 5 PLANT, PROPERTY AND EQUIPMENT

The following table includes plant, property and equipment from North Baja and Tuscarora.

	2012			2011

December 31 (millions of dollars)	Cost	Accumulated Depreciation	Net Book Value	Cost	Accumulated Depreciation		Net Book Value

Pipeline	292	(117)	175	290	(110	)	180
Compression	103	(22)	81	105	(20	)	85
Metering and other	43	(11)	32	42	(9	)	33

	438	(150)	288	437	(139	)	298

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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