PLANT, PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2013

NOTE 5 PLANT, PROPERTY AND EQUIPMENT

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

	2013				2012^(a)

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

Pipeline	2,045	(522	)	1,523	2,040	(462	)	1,578
Compression	520	(120	)	400	514	(112	)	402
Metering and other	146	(32	)	114	142	(26	)	116
Construction in progress	5	–		5	15	–		15

	2,716	(674	)	2,042	2,711	(600	)	2,111

^(a): Recast as discussed in Note 2 and Note 6.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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