SECTION 2.4  Intangible assets and property, plant and equipment Intangible assets under development  amounted to DKK 1,338m (2012: DKK  1,091m) and are included in other intangible  assets. Property, plant and equipment un- der construction amounted to DKK 2,437m  (2012: DKK 1,799m) and are included in  plant and machinery.  (cars, trucks and forklifts). These leases  contain no special purchase rights etc. Assets held under finance leases with a total  carrying amount of DKK 47m (2012: DKK  46m) have been pledged as security for lease  liabilities totalling DKK 46m (2012: DKK 39m). The Group has entered into service contracts  of various lengths in respect of sales, logistics  and IT. Costs related to the contracts are  recognised as the services are received. The  total commitment amounted to approxi- mately DKK 250m (2012: DKK 250m), with  the majority falling due within one year. The carrying amount of other intangible  assets at 31 December 2013 included capital- ised software costs of DKK 315m (2012: DKK  44m) and beer delivery rights of DKK 86m  (2012: DKK 79m). Fixtures and fittings, other plant and equip- ment include rolling equipment such as cars  and trucks, draught beer equipment, coolers,  returnable packaging and office equipment. The gain/loss on disposal is recognised in  other operating activities, net and is specified  in the table to the right. The Group has entered into various capital  commitments which are agreed to be made  after the reporting date and are therefore  not recognised in the consolidated financial  statements.  Capital commitments are specified in the table  to the right. Operating lease liabilities totalled DKK  1,824m (2012: DKK 1,960m), with DKK 469m  (2012: DKK 515m) falling due within one year.  Operating leases primarily relate to proper- ties, IT equipment and transport equipment  CAPITAL COMMITMENTS  SERVICE AGREEMENTS  GAIN/LOSS ON DISPOSAL OF ASSETS LEASES  Consolidated financial statements SECTION 2: ASSET BASE AND RETURNS 82 Carlsberg Group Annual Report 2013 DKK million 2013 2012 Intangible assets - 1 Property, plant and equipment 262 401 Total 262 402 DKK million 2013 2012 Gain on disposal of property, plant and equipment and intangible assets within beverage activities 73 157 Loss on disposal of property, plant and equipment and intangible assets within beverage activities -65 -45 Total 8 112 Intangible assets Property, plant and equipment DKK million 2013 2012 2013 2012 Cost of sales 46 49 2,817 2,766 Sales and distribution expenses 43 47 752 820 Administrative expenses 161 169 170 168 Special items 223 13 146 890 Total 473 278 3,885 4,644 RECOGNITION OF AMORTISATION, DEPRECIATION AND IMPAIRMENT LOSSES IN THE INCOME STATEMENT GAIN/LOSS ON DISPOSAL OF ASSETS CAPITAL COMMITMENTS