5. SEGMENTED INFORMATION

 

Year ended December 31, 2025

Liquids
Pipelines

 

Gas
Transmission

 

Gas
Distribution
and Storage
1

 

Renewable
Power
Generation

 

Total
Reportable
Segments

 

(millions of Canadian dollars)

 

 

 

 

 

 

 

 

 

 

Operating revenues2

 

45,944

 

 

6,652

 

 

10,654

 

 

561

 

 

63,811

 

Commodity and gas distribution costs

 

(33,038

)

 

(68

)

 

(3,709

)

 

2

 

 

(36,813

)

Operating and administrative

 

(4,440

)

 

(2,252

)

 

(3,030

)

 

(332

)

 

(10,054

)

Impairment of long-lived assets

 

(240

)

 

 

 

(330

)

 

 

 

(570

)

Income from equity investments

 

1,091

 

 

853

 

 

4

 

 

291

 

 

2,239

 

Other income

 

79

 

 

306

 

 

220

 

 

98

 

 

703

 

Earnings before interest, income taxes and depreciation and amortization

 

9,396

 

 

5,491

 

 

3,809

 

 

620

 

 

19,316

 

Eliminations and Other

 

 

 

 

 

 

 

 

 

1,161

 

Depreciation and amortization

 

 

 

 

 

 

 

 

 

(5,661

)

Interest expense (Note 17)

 

 

 

 

 

 

 

 

 

(5,023

)

Earnings before income taxes

 

 

 

 

 

 

 

 

 

9,793

 

 

 

Year ended December 31, 2024

Liquids
Pipelines

 

Gas
Transmission

 

Gas
Distribution
and Storage
1

 

Renewable
Power
Generation

 

Total
Reportable
Segments

 

(millions of Canadian dollars)

 

 

 

 

 

 

 

 

 

 

Operating revenues2

 

38,183

 

 

6,199

 

 

7,542

 

 

514

 

 

52,438

 

Commodity and gas distribution costs

 

(25,283

)

 

(130

)

 

(2,501

)

 

4

 

 

(27,910

)

Operating and administrative

 

(4,495

)

 

(2,322

)

 

(2,276

)

 

(304

)

 

(9,397

)

Impairment of long-lived assets

 

(2

)

 

(162

)

 

(3

)

 

(23

)

 

(190

)

Income from equity investments

 

1,051

 

 

812

 

 

3

 

 

455

 

 

2,321

 

Gain on disposition of equity investments (Note 13)

 

 

 

1,063

 

 

 

 

28

 

 

1,091

 

Other income

 

77

 

 

196

 

 

104

 

 

59

 

 

436

 

Earnings before interest, income taxes and depreciation and amortization

 

9,531

 

 

5,656

 

 

2,869

 

 

733

 

 

18,789

 

Eliminations and Other

 

 

 

 

 

 

 

 

 

(1,904

)

Depreciation and amortization

 

 

 

 

 

 

 

 

 

(5,167

)

Interest expense (Note 17)

 

 

 

 

 

 

 

 

 

(4,419

)

Earnings before income taxes

 

 

 

 

 

 

 

 

 

7,299

 

 

Year ended December 31, 2023

Liquids
Pipelines

 

Gas
Transmission

 

Gas
Distribution
and Storage
1

 

Renewable
Power
Generation

 

Total
Reportable
Segments

 

(millions of Canadian dollars)

 

 

 

 

 

 

 

 

 

 

Operating revenues2

 

29,882

 

 

5,854

 

 

5,976

 

 

477

 

 

42,189

 

Commodity and gas distribution costs

 

(17,106

)

 

(15

)

 

(2,871

)

 

(20

)

 

(20,012

)

Operating and administrative

 

(4,659

)

 

(2,380

)

 

(1,285

)

 

(261

)

 

(8,585

)

Impairment of long-lived assets3

 

145

 

 

 

 

(281

)

 

(283

)

 

(419

)

Income from equity investments

 

1,007

 

 

688

 

 

2

 

 

140

 

 

1,837

 

Other income

 

114

 

 

117

 

 

51

 

 

96

 

 

378

 

Earnings before interest, income taxes and depreciation and amortization

 

9,383

 

 

4,264

 

 

1,592

 

 

149

 

 

15,388

 

Eliminations and Other

 

 

 

 

 

 

 

 

 

916

 

Depreciation and amortization

 

 

 

 

 

 

 

 

 

(4,613

)

Interest expense (Note 17)

 

 

 

 

 

 

 

 

 

(3,812

)

Earnings before income taxes

 

 

 

 

 

 

 

 

 

7,879

 

 

1
Primarily relates to public utilities that are subject to regulation.
2
Refer to Note 4 - Revenue for a reconciliation of segment Operating revenues to the Consolidated Statements of Earnings.
3
The Liquids Pipelines segment includes the impact of a gain resulting from the derecognition of a net regulatory liability due to the discontinuance of regulatory accounting for our Southern Lights Pipeline.

Capital Expenditures1

 

Year ended December 31,

2025

 

2024

 

2023

 

(millions of Canadian dollars)

 

 

 

 

 

 

Liquids Pipelines

 

1,358

 

 

1,157

 

 

1,158

 

Gas Transmission

 

3,271

 

 

2,571

 

 

1,944

 

Gas Distribution and Storage

 

3,351

 

 

2,386

 

 

1,451

 

Renewable Power Generation

 

947

 

 

661

 

 

100

 

Eliminations and Other

 

174

 

 

59

 

 

55

 

 

 

9,101

 

 

6,834

 

 

4,708

 

 

1
Capital expenditures are cash basis plus equity component of the allowance for funds used during construction.

 

Property, Plant and Equipment

 

Year ended December 31,

2025

 

2024

 

(millions of Canadian dollars)

 

 

 

 

Liquids Pipelines

 

51,689

 

 

53,863

 

Gas Transmission

 

35,421

 

 

34,683

 

Gas Distribution and Storage

 

39,644

 

 

38,636

 

Renewable Power Generation

 

4,439

 

 

3,612

 

Eliminations and Other

 

405

 

 

310

 

 

 

131,598

 

 

131,104

 

 

GEOGRAPHIC INFORMATION

Revenues1

 

Year ended December 31,

2025

 

2024

 

2023

 

(millions of Canadian dollars)

 

 

 

 

 

 

Canada

 

23,077

 

 

22,001

 

 

23,781

 

US

 

42,117

 

 

31,472

 

 

19,868

 

 

 

65,194

 

 

53,473

 

 

43,649

 

 

1
Revenues are based on the country of origin of the product or service sold.

 

Property, Plant and Equipment1

 

Year ended December 31,

2025

 

2024

 

(millions of Canadian dollars)

 

 

 

 

Canada

 

49,642

 

 

48,873

 

United States

 

81,956

 

 

82,231

 

 

 

131,598

 

 

131,104

 

 

1
Amounts are based on the locations where the assets are held.

Historical Timeline

Fiscal YearFiled
2025Feb 13, 2026Showing above
2024Feb 14, 2025
2023Feb 9, 2024
2022Feb 10, 2023
2021Feb 11, 2022
2020Feb 12, 2021
2019Feb 14, 2020
2018Feb 15, 2019
2017Feb 16, 2018

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.