Notes

1.	Description of TransCanada's Business
2.	Accounting Policies
3.	Accounting Changes
4.	Segmented Information
5.	Plant, Property and Equipment
6.	Goodwill
7.	Intangibles and Other Assets
8.	Joint Venture Investments
9.	Acquisitions and Dispositions
10.	Long-Term Debt
11.	Long-Term Debt of Joint Ventures
12.	Junior Subordinated Notes
13.	Deferred Amounts
14.	Rate Regulated Businesses

15.	Non-Controlling Interests
16.	Common Shares
17.	Preferred Shares
18.	Risk Management and Financial Instruments
19.	Income Taxes
20.	Notes Payable
21.	Asset Retirement Obligations
22.	Employee Future Benefits
23.	Changes In Operating Working Capital
24.	Commitments, Contingencies and Guarantees
25.	Subsequent Events

Note 13: Deferred Amounts

December 31 (millions of dollars)	2009	2008
Fair value of derivative contracts (Note 18)	272	694
Employee benefit plans (Note 22)	235	219
Asset retirement obligations (Note 21)	110	114
Other	126	141
	743	1,168