GOODWILL AND REGULATORY (Tables)

12 Months Ended

Dec. 31, 2018

GOODWILL AND REGULATORY

Summary of adjustments as a result of the FERC Actions

	Form 501-G Filing Option	Impact on Maximum Rates	Moratorium and Mandatory Filing Requirements and Other Considerations
Great Lakes	Option 1; accepted by FERC	2.0% rate reduction effective February 1, 2019	No moratorium in effect; comeback provision with new rates to be effective by October 1, 2022
GTN	Settlement approved by FERC on November 30, 2018 eliminating the requirement to file Form 501-G	A refund of $10 million to its firm customers in 2018; 10.0% rate reduction effective January 1, 2019; additional rate reduction of 6.6% effective January 1, 2020 through December 31, 2021; These reductions will replace the 8.3% rate reduction in 2020 agreed to as part of the last settlement in 2015	Moratorium on rate changes until December 31, 2021; comeback provision with new rates to be effective by January 1, 2022
Northern Border	Option 1; accepted by FERC	2.0% rate reduction effective February 1, 2019; proposed additional 2.0% rate reduction effective January 1, 2020	No moratorium in effect; comeback provision with new rates to be effective by July 1, 2024
Bison	Option 3	No rate change proposed	No moratorium or comeback provisions
Iroquois	Option 3; subsequently reached a settlement with customers and a notice of settlement-in-principle was filed with FERC on January 9, 2019.	Expected to reduce rates by the impact of the 2017 Tax Act as shown on Form 501-G	Likely to be reaffirmed with the settlement
PNGTS	Option 3; accepted by FERC	No rate change proposed	No moratorium or comeback provisions
North Baja	Option 1; accepted by FERC	10.8% rate reduction effective December 1, 2018	No moratorium or comeback provisions; approximately 90% of North Baja's contracts are negotiated; 10.8% reduction on maximum rate contracts only
Tuscarora	Option 1; subsequently reached a settlement with customers and a notice of settlement-in-principle was filed with FERC on January 29, 2019	Expected to be finalized with the settlement	Expected to be finalized with the settlement