The carrying value of property, plant and equipment held under finance lease at December 31, 2012 is $150 million  (2011 - $117 million). Ownership of leased assets remains with the lessor. Borrowing costs are capitalized at a rate based on our cost of borrowing or at the rate on the project specific debt, as  applicable. These projects are shown as part of mineral properties and leases or land, buildings, plant and equipment.  Our weighted average borrowing rate used for capitalization of borrowing costs in 2012 was 5.30% (2011 – 7.84%). Significant exploration and evaluation projects include Relincho, Galore Creek and oil sands properties. 15. Goodwill Coal  Quebrada  Carmen de (Cdn$ in millions)  Operations   Blanca  Andacollo  Total December 31, 2010 $ 1,203 $ 305 $ 129 $ 1,637 Foreign exchange translation – 7 3 10 December 31, 2011 $ 1,203 $ 312 $ 132 $ 1,647 Foreign exchange translation  –  (7)  (3)  (10) December 31, 2012 $ 1,203 $ 305 $ 129 $ 1,637 The allocation of goodwill to cash generating units or groups of cash generating units reflects how goodwill is monitored  for internal management purposes. We have performed our annual goodwill impairment testing and did not identify any impairment losses. The recoverable  amounts for our goodwill impairment testing were determined based on a fair value less costs to sell basis. The fair value  less costs to sell was calculated using a discounted cash flow methodology taking account of assumptions that would  be made by market participants. Cash flow projections are based on life of mine plans covering the expected life of each operation. For our coal operations,  the cash flows cover periods from 24 to 30 years, after which a terminal value is determined. For Quebrada Blanca and  Carmen de Andacollo cash flows include periods in excess of 20 years. The key assumptions used to determine fair value less costs to sell are as follows: Commodity price assumptions are based on management’s best estimates and are within the range of amounts used  by market participants. Mineral reserves and mineral resources are included in projected cash flows based on mineral reserve and mineral  resource estimates and exploration and evaluation work, undertaken by appropriately qualified persons as defined  under National Instrument 43-101. Mineral resources are included where management has a high degree of  confidence in their economic extraction, even though additional evaluation is still required to meet the requirement  of reserve classification. Commodity Prices Reserves and Resources Generations 101