GOODWILL AND REGULATORY (Tables)

12 Months Ended

Dec. 31, 2019

GOODWILL AND REGULATORY

Summary of adjustments as a result of the FERC Actions

	Form 501-G Filing Option	Impact on Maximum Rates	Moratorium, Mandatory Filing Requirements and Other Considerations
Great Lakes	Option 1; reflected an elimination of income tax allowance and ADIT; Limited Section 4 accepted by FERC; 501-G Docket remains open	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 eliminated 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; Settlement agreement reflected an elimination of income tax allowance and ADIT
Northern Border	Option 1; reflected an elimination of income tax allowance and ADIT; subsequent settlement approved by FERC on May 24, 2019; 501-G docket closed	2.0% rate reduction effective February 1, 2019 to December 31, 2019 extended until July 1, 2024 unless superseded by a subsequent rate case or settlement	No moratorium in effect; comeback provision with new rates to be effective by July 1, 2024
Bison	Option 3; reflected an elimination of income tax allowance and ADIT; accepted by FERC; 501-G docket closed	No rate changes proposed	No moratorium or comeback provisions
Iroquois	Option 3; reflected an elimination of income tax allowance and ADIT; subsequent settlement approved by FERC on May 2, 2019; 501-G docket closed	3.25% rate reduction effective March 1, 2019; additional 3.25% rate reduction effective April 1, 2020	Moratorium on rate changes until September 1, 2020; comeback provision with new rates to be effective by March 1, 2023
PNGTS	Option 3; reflected an elimination of income tax allowance and ADIT; accepted by FERC; 501-G docket closed	No rate changes	No moratorium or comeback provisions
North Baja	Option 1; reflected an elimination of income tax allowance and ADIT; accepted by FERC; 501-G docket closed	10.8% rate reduction effective December 1, 2018	No moratorium or comeback provisions; approximately 90 percent of North Baja’s contracts are negotiated; 10.8% reduction is on maximum rate contracts only
Tuscarora	Option 1; reflected an elimination of income tax allowance and ADIT; subsequent settlement approved by FERC on May 2, 2019; 501-G docket closed	1.7% rate reduction effective February 1, 2019; additional rate reduction of 10.8% effective August 1, 2019	Moratorium on rate changes until January 31, 2023; comeback provision with new rates to be effective by February 1, 2023; Settlement agreement reflected an elimination of income tax allowance and ADIT