ACCOUNTS RECEIVABLE AND OTHER

3 Months Ended

12 Months Ended

Mar. 31, 2017

Dec. 31, 2016

ACCOUNTS RECEIVABLE AND OTHER

ACCOUNTS RECEIVABLE AND OTHER

NOTE 12       ACCOUNTS RECEIVABLE AND OTHER

(unaudited)
(millions of dollars)	March 31, 2017 (a)	December 31, 2016 (a)
Trade accounts receivable, net of allowance of nil	38	44
Imbalance receivable from affiliates	1	2
Other	2	1
	41	47

(a)      Recast to consolidate PNGTS for all periods presented (Refer to Note 2).

NOTE 19 ACCOUNTS RECEIVABLE AND OTHER

December 31 (millions of dollars)	2016 (a)	2015(a)
Trade accounts receivable, net of allowance of nil	44	40
Imbalance receivable from affiliates	2	1
Other	1	—
	47	41

^(a) Recast to consolidate PNGTS for all periods presented (Refer to Note 2).